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...
Dis-allowance of depreciation on windmills – windmills installed & put to use on 31.03.05 – generation of electricity started in April 2005 – the claim for depreciation has to be allowed if the conditions prescribed in law are satisfied and admission by the Assessee cannot be the basis to sustain the dis-allowance of depreciation..... - AT
Dis-allowance of depreciation on windmills – windmills installed & put to use on 31.03.05 – generation of electricity started in April 2005 – the claim for depreciation has to be allowed if the conditions prescribed in law are satisfied and admission by the Assessee cannot be the basis to sustain the dis-allowance of depreciation..... - AT
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