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...
Poultry shed is not a "plant" enabling the assessee to the higher rate of depreciation as applicable to a "plant" and that it is entitled to claim depreciation as applicable to a "building" only.... - HC
Poultry shed is not a "plant" enabling the assessee to the higher rate of depreciation as applicable to a "plant" and that it is entitled to claim depreciation as applicable to a "building" only.... - HC
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