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...
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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