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...
Disallowance of Service Charges paid - where professional services were not rendered by ‘Nova’ or whetger any money in respect of the payments to ‘Nova’ had flown back to the assessee - AO filed to prove its case - claim of expenditure allowed - AT
Disallowance of Service Charges paid - where professional services were not rendered by ‘Nova’ or whetger any money in respect of the payments to ‘Nova’ had flown back to the assessee - AO filed to prove its case - claim of expenditure allowed - AT
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