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 made u/s 40A(3) - AO noticed that the assessee’s sister concern named M/s Marico Ltd had incurred certain expenses on behalf of the assessee herein thus expenditure incurred through Journal entries does not fall in any of the exemptions provided under Rule 6DD - CIT(A) deleted the addition - matter requires reexamination - AT
Disallowance made u/s 40A(3) - AO noticed that the assessee’s sister concern named M/s Marico Ltd had incurred certain expenses on behalf of the assessee herein thus expenditure incurred through Journal entries does not fall in any of the exemptions provided under Rule 6DD - CIT(A) deleted the addition - matter requires reexamination - AT
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