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 u/s. 40a(ia) - TDS - 'works' contract or contract of sale - the predominant object underlying the transaction of receiving the T-shirts and making the payments is largely for purchase of goods and even if there is some logo of the assessee printed on the, it would not change the nature of the transaction to 'works' contract, so as to attract the provisions of S.194C of the Act.... - AT
Disallowance u/s. 40a(ia) - TDS - 'works' contract or contract of sale - the predominant object underlying the transaction of receiving the T-shirts and making the payments is largely for purchase of goods and even if there is some logo of the assessee printed on the, it would not change the nature of the transaction to 'works' contract, so as to attract the provisions of S.194C of the Act.... - AT
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