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...
Place of provision of service - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and received by the assessee in India - AT
Place of provision of service - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and received by the assessee in India - AT
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