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...
Deputation of employees - reimbursements of salaries and wages paid to their employees deputed to do the work of the sister concern - Not taxable under the category of Support Services of Business or Commerce - AT
Deputation of employees - reimbursements of salaries and wages paid to their employees deputed to do the work of the sister concern - Not taxable under the category of Support Services of Business or Commerce - AT
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