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...
TPA - the TPO and the DRP were in error in holding that the nature of services rendered by ANPAP were in the nature of stewardship activity or shareholder activity - The charges paid by the Assessee to ANPAP are held to be at Arm’s Length - no additions - AT
TPA - the TPO and the DRP were in error in holding that the nature of services rendered by ANPAP were in the nature of stewardship activity or shareholder activity - The charges paid by the Assessee to ANPAP are held to be at Arm’s Length - no additions - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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