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...
Scope of section 43B - Market cess tax or not - since the Assessee has paid the amount before the due date of filing of return as per proviso to Section 43B, no disallowance u/s 43B can be made - AT
Scope of section 43B - Market cess tax or not - since the Assessee has paid the amount before the due date of filing of return as per proviso to Section 43B, no disallowance u/s 43B can be made - AT
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