Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the machinery was used for a very short duration for trial run - AT
Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the machinery was used for a very short duration for trial run - AT
Note: It is a system-generated summary and is for quick reference only.