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...
Expenditure in the nature of penalty u/s 37(1) - The compensation was paid for delay in handing over of possession of the property, the liability to pay such compensation arose in the course of business of assessee - allowed - AT
Expenditure in the nature of penalty u/s 37(1) - The compensation was paid for delay in handing over of possession of the property, the liability to pay such compensation arose in the course of business of assessee - allowed - AT
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