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...
Provision for payment made on behalf of subsidiary company claimed as expense - Even if the version of the CIT(A) taken as correct, then also, the loss being crystallized on 3.3.1997, the same was in the AY 1997-98 and not during the assessment year under consideration i.e. AY 1998-99 - AT
Provision for payment made on behalf of subsidiary company claimed as expense - Even if the version of the CIT(A) taken as correct, then also, the loss being crystallized on 3.3.1997, the same was in the AY 1997-98 and not during the assessment year under consideration i.e. AY 1998-99 - AT
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