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 of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that the visit was for personal purposes of the Director - AT
Disallowance of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that the visit was for personal purposes of the Director - AT
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