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...
The entire R&D activities was carried on by the assessee for the benefit of its parent company and not for itself - Therefore, one of the basic conditions of Section 35(1)(iv) is not fulfilled - Expenditure not allowed
The entire R&D activities was carried on by the assessee for the benefit of its parent company and not for itself - Therefore, one of the basic conditions of Section 35(1)(iv) is not fulfilled - Expenditure not allowed
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