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 expenditure under the head soil purchase, tractor maintenance and other expenses - e assessee has failed to prove the expenditure incurred was reasonable and not excessive - disallowance made by the AO is reasonable - AT
Disallowance of expenditure under the head soil purchase, tractor maintenance and other expenses - e assessee has failed to prove the expenditure incurred was reasonable and not excessive - disallowance made by the AO is reasonable - AT
Note: It is a system-generated summary and is for quick reference only.
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