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...
Nature of receipt - Whether capital or revenue - It is a nature of entitlement to reduce carbon emission, however, there is no cost of acquisition or cost of production to get this entitlement - Carbon credit is not in the nature of profit or in the nature of income. - AT
Nature of receipt - Whether capital or revenue - It is a nature of entitlement to reduce carbon emission, however, there is no cost of acquisition or cost of production to get this entitlement - Carbon credit is not in the nature of profit or in the nature of income. - AT
Note: It is a system-generated summary and is for quick reference only.