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...
Nature of interest expenditure - revenue or capital - plant and machineries have been “put to use” during the year under consideration. Therefore, the expense incurred by assessee on account of LC charges and interest charges should be treated as revenue in nature - AT
Nature of interest expenditure - revenue or capital - plant and machineries have been “put to use” during the year under consideration. Therefore, the expense incurred by assessee on account of LC charges and interest charges should be treated as revenue in nature - AT
Note: It is a system-generated summary and is for quick reference only.
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