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 commission payment - proof that the services rendered to the assessee by the payees - assessee has placed on record all possible details in order to discharge its onus on the one hand whereas the commission payments have been held to be excessive without any such comparison on the other - entire deduction allowed - AT
Allowability of commission payment - proof that the services rendered to the assessee by the payees - assessee has placed on record all possible details in order to discharge its onus on the one hand whereas the commission payments have been held to be excessive without any such comparison on the other - entire deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.