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...
MAT (Minimum alternate tax) - for the purpose of the book profit, deduction under section 80HHC is to be computed with reference to the book profit and not with reference to the profit computed under the Income Tax Act. .... - AT
MAT (Minimum alternate tax) - for the purpose of the book profit, deduction under section 80HHC is to be computed with reference to the book profit and not with reference to the profit computed under the Income Tax Act. .... - AT
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