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...
Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
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