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...
Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that electricity is not an article or thing. - AT
Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that electricity is not an article or thing. - AT
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