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...
Disallowance of interest - Holding subsidiary companies - If interest so paid is allowed, then it would be indirect benefit given by the assessee company to the FOPL and the same amounts to diversion of income of the assessee company which is not permissible - AT
Disallowance of interest - Holding subsidiary companies - If interest so paid is allowed, then it would be indirect benefit given by the assessee company to the FOPL and the same amounts to diversion of income of the assessee company which is not permissible - AT
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