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...
Interest income received by the assessee on late realization of its sale proceeds will be assessed as business income which will qualify for deduction under section 80IA, because, it is to be construed as income derived from industrial undertaking - AT
Interest income received by the assessee on late realization of its sale proceeds will be assessed as business income which will qualify for deduction under section 80IA, because, it is to be construed as income derived from industrial undertaking - AT
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