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...
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
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