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...
Merely because there is no evidence to show that services received are from the Chartered Accountants nor there is any evidence to show that payments made by appellants are towards reimbursement of Chartered Accountant services per se not sufficient to sustain classification under management consultancy - AT
Merely because there is no evidence to show that services received are from the Chartered Accountants nor there is any evidence to show that payments made by appellants are towards reimbursement of Chartered Accountant services per se not sufficient to sustain classification under management consultancy - AT
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