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...
ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee under the head AMP to the domestic parties cannot be termed as international transaction. - AT
ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee under the head AMP to the domestic parties cannot be termed as international transaction. - AT
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