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...
TDS u/s 195 - Nature of amount paid to parent company abroad on account of software expenses and engineering expenses - it was not a case of either gratuitous payment made by the assessee or mere reimbursement of expenditure - assessee held to be in default - AT
TDS u/s 195 - Nature of amount paid to parent company abroad on account of software expenses and engineering expenses - it was not a case of either gratuitous payment made by the assessee or mere reimbursement of expenditure - assessee held to be in default - AT
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