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...
Allowability of various expenses claimed by the appellant against the professional receipts - it is clear case of adhoc disallowance of expenses which cannot be sustained in the eye of law. - AT
Allowability of various expenses claimed by the appellant against the professional receipts - it is clear case of adhoc disallowance of expenses which cannot be sustained in the eye of law. - AT
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