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...
Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The operation of rail is not merely hauling of wagons but comprises of various activities all of which is carried on by the assessee Company - benefit of exemption allowed - AT
Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The operation of rail is not merely hauling of wagons but comprises of various activities all of which is carried on by the assessee Company - benefit of exemption allowed - AT
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