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...
Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held as incurred in the capacity of pure agent - AT
Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held as incurred in the capacity of pure agent - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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