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...
Interest upfront to the debenture holder - AO treated it as the 'deferred revenue expenditure' - whether is allowable as a deduction in the first year itself or it is to be spread over a period of five years, being the life of the debentures? - entire expenditure allowed in the first year - SC
Interest upfront to the debenture holder - AO treated it as the 'deferred revenue expenditure' - whether is allowable as a deduction in the first year itself or it is to be spread over a period of five years, being the life of the debentures? - entire expenditure allowed in the first year - SC
Note: It is a system-generated summary and is for quick reference only.