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...
TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT
TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT
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