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...
Claim of deduction u/s 43B in respect of Purchase Tax payable - AO to verify whether the said purchase tax payable by the Assessee got converted into loan as per the Industrial Policy before the date of filing of the return - AT
Claim of deduction u/s 43B in respect of Purchase Tax payable - AO to verify whether the said purchase tax payable by the Assessee got converted into loan as per the Industrial Policy before the date of filing of the return - AT
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