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...
Reduction in commission paid to family members - the payment of commission has been made merely to reduce the taxable income and not for the purpose of business of the assessee - disallowance to the extent to 20% confirmed - AT
Reduction in commission paid to family members - the payment of commission has been made merely to reduce the taxable income and not for the purpose of business of the assessee - disallowance to the extent to 20% confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
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