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...
Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made were the result of trading transaction between the parties and the amount was not given by way of loan or advance. .... - Tri
Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made were the result of trading transaction between the parties and the amount was not given by way of loan or advance. .... - Tri
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