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...
Where there is a hotchpotch of funds and the expenditure both for investments and business purposes are incurred from the common pool and cannot be segregated, the principle of apportionment of expenses as provided under section 14A of the Act is upheld - AT
Where there is a hotchpotch of funds and the expenditure both for investments and business purposes are incurred from the common pool and cannot be segregated, the principle of apportionment of expenses as provided under section 14A of the Act is upheld - AT
Note: It is a system-generated summary and is for quick reference only.