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...
Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the benefit of which will not be derived by it in future - AT
Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the benefit of which will not be derived by it in future - AT
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