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...
Exemption under section 10B - the view taken by the learned Tribunal that the assessee could get the advantage even without the requisite approval is altogether bad, therefore, set aside - HC
Exemption under section 10B - the view taken by the learned Tribunal that the assessee could get the advantage even without the requisite approval is altogether bad, therefore, set aside - HC
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