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...
Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue expenditure at the subsequent stage - the case of the assessee very much falls within the ambit of Explanation 1 of section 32(1) - AT
Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue expenditure at the subsequent stage - the case of the assessee very much falls within the ambit of Explanation 1 of section 32(1) - AT
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