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(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier - the payments in question were made in exceptional circumstances and hence fall within the exception read with rule 6DD - AT
Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier - the payments in question were made in exceptional circumstances and hence fall within the exception read with rule 6DD - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
