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...
Remuneration to partners has to be computed on the basis of the book profit declared by the assessee subject to the conditions prescribed u/s. 40(b) of the Act - Enhanced remuneration to partners cannot be allowed on the basis of any addition/disallowance made in the assessment order .... - AT
Remuneration to partners has to be computed on the basis of the book profit declared by the assessee subject to the conditions prescribed u/s. 40(b) of the Act - Enhanced remuneration to partners cannot be allowed on the basis of any addition/disallowance made in the assessment order .... - AT
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