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...
Assessee (tenant) incurred expenditure on renovation of premises, however assessee did not get any benefit of lower rent, therefore the entire expenditure cannot be allowed as revenue. - 75% of the expenditure is to be treated as capital and 25% as revenue
Assessee (tenant) incurred expenditure on renovation of premises, however assessee did not get any benefit of lower rent, therefore the entire expenditure cannot be allowed as revenue. - 75% of the expenditure is to be treated as capital and 25% as revenue
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