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.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is expressly provided that approval of IIT, Madras for the purpose of Sec.35(1)(ii) of the Act will no longer hold good - AT
Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is expressly provided that approval of IIT, Madras for the purpose of Sec.35(1)(ii) of the Act will no longer hold good - AT
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