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 u/s 43B on account of bonus - an incentive which has been paid out of his business consideration would not partake the nature of bonus, merely because the nomenclature applied by the assessee is bonus - AT
Disallowance u/s 43B on account of bonus - an incentive which has been paid out of his business consideration would not partake the nature of bonus, merely because the nomenclature applied by the assessee is bonus - AT
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