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...
Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – Difference in value of shares alloted at concessional rate – Tribunal was rightly was of the view that as long as the bar operated, the question of any benefit in the form of differential price, accruing to the respondents, does not arise - HC
Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – Difference in value of shares alloted at concessional rate – Tribunal was rightly was of the view that as long as the bar operated, the question of any benefit in the form of differential price, accruing to the respondents, does not arise - HC
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