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 - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee liable to TDS u/s 194C - Tribunal failed to examine the facts - Tribunal ought to have adversely inferred against the assessee for having failed to place material to substantiate its oral assertion - HC
TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee liable to TDS u/s 194C - Tribunal failed to examine the facts - Tribunal ought to have adversely inferred against the assessee for having failed to place material to substantiate its oral assertion - HC
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