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...
Deduction u/s 80IB(11A) - processing of paddy cannot be said to be covered by the activities given in Sec 80IB(11A) - maximum profit would accrue to the assessee from the activity of storage itself. - t the assessee should be granted deduction @ 70% of the total profits of the composite unit i.e; profits from the whole business except the profits of power plant. - AT
Deduction u/s 80IB(11A) - processing of paddy cannot be said to be covered by the activities given in Sec 80IB(11A) - maximum profit would accrue to the assessee from the activity of storage itself. - t the assessee should be granted deduction @ 70% of the total profits of the composite unit i.e; profits from the whole business except the profits of power plant. - AT
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