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...
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
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