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...
Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
Note: It is a system-generated summary and is for quick reference only.