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 of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical product of the assessee company - as the expenses were incurred by the assessee for the purpose of business, claim of the assessee allowed - AT
Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical product of the assessee company - as the expenses were incurred by the assessee for the purpose of business, claim of the assessee allowed - AT
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