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...
Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - The expenditure were in the nature of levies/taxes paid by an assessee to a government authority - revenue in nature - AT
Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - The expenditure were in the nature of levies/taxes paid by an assessee to a government authority - revenue in nature - AT
Note: It is a system-generated summary and is for quick reference only.
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