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...
TPA - Unless the consideration for services is finalised between the parties, income from such services cannot even be quantified, and obviously quantification of income must precede it’s accrual - No adjustment is required - AT
TPA - Unless the consideration for services is finalised between the parties, income from such services cannot even be quantified, and obviously quantification of income must precede it’s accrual - No adjustment is required - AT
Note: It is a system-generated summary and is for quick reference only.