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 of expenditure incurred by assessee for raising loan by treating the same as deferred revenue expenditure - right to claim deferred revenue expenditure is given to assessee and not to revenue. - AT
Disallowance of expenditure incurred by assessee for raising loan by treating the same as deferred revenue expenditure - right to claim deferred revenue expenditure is given to assessee and not to revenue. - AT
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