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...
Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself does not justify disallowance - HC
Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself does not justify disallowance - HC
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