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 on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
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