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 of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made in the return of income or a revised return of income. - AT
Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made in the return of income or a revised return of income. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
