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...
The treatment of a particular expense or a provision in the books of account can never be conclusively determinative of the nature of the expense - The expenditure incurred by the assessee on account of software expenses was a revenue expenditure - AT
The treatment of a particular expense or a provision in the books of account can never be conclusively determinative of the nature of the expense - The expenditure incurred by the assessee on account of software expenses was a revenue expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
