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...
TDS credit - Rule 37BA of the Rules - When to claim credit - the year of allowance of credit for TDS stands addressed by the clear language of the provisions itself- allow credit for TDS against the corresponding income on its assessment, so that even the absence of section 199 would yield the said course.... - AT
TDS credit - Rule 37BA of the Rules - When to claim credit - the year of allowance of credit for TDS stands addressed by the clear language of the provisions itself- allow credit for TDS against the corresponding income on its assessment, so that even the absence of section 199 would yield the said course.... - AT
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