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 u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the assessee is not liable to deduct any tax at source u/s 194C so far the payment is made for supply of goods - AT
TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the assessee is not liable to deduct any tax at source u/s 194C so far the payment is made for supply of goods - AT
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