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...
Depreciation on plant machinery installed at customer's site free of cost - AO’s objection was that since the equipments in question had not been installed at the assessee’s factory premises, it cannot be said that the equipments were used for the purpose of assessee’s business - Views of the AO cannot sustain - AT
Depreciation on plant machinery installed at customer's site free of cost - AO’s objection was that since the equipments in question had not been installed at the assessee’s factory premises, it cannot be said that the equipments were used for the purpose of assessee’s business - Views of the AO cannot sustain - AT
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