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...
Credit of TDS - it may not always be possible all the time to co-relate a specific amount of TDS with a specific amount of income earned - The claim of the assessee is allowed in as much as it is held that the assessee would be entitled to credit of the entire TDS offered as income by the assessee in his return of income. - AT
Credit of TDS - it may not always be possible all the time to co-relate a specific amount of TDS with a specific amount of income earned - The claim of the assessee is allowed in as much as it is held that the assessee would be entitled to credit of the entire TDS offered as income by the assessee in his return of income. - AT
Note: It is a system-generated summary and is for quick reference only.