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...
Dis-allowance of various expenses - self-made vouchers - some deficiencies in such self made vouchers were pointed out by the Assessing Officer by stating that the same did not contain complete details of the nature of work done, the quantum of work done, etc - disallowance of 10% of the total expenses was on the higher side - dis-allowance restricted - AT
Dis-allowance of various expenses - self-made vouchers - some deficiencies in such self made vouchers were pointed out by the Assessing Officer by stating that the same did not contain complete details of the nature of work done, the quantum of work done, etc - disallowance of 10% of the total expenses was on the higher side - dis-allowance restricted - AT
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