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...
Amount of transfer pricing adjustment cannot be calculated by picking up `profit margin’ of the assessee or comparables and then comparing it with the `price’ charged by the comparables or the assessee - AT
Amount of transfer pricing adjustment cannot be calculated by picking up `profit margin’ of the assessee or comparables and then comparing it with the `price’ charged by the comparables or the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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