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 claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
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