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...
Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the assessee so as to justify payment is correct - HC
Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the assessee so as to justify payment is correct - HC
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