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...
Deduction of direct expenditure from Income tax under the head Income From Other Sources - However, the interest and remuneration paid to partners is not covered u/s 57(iii) and the AO has rightly disallowed the same - AT
Deduction of direct expenditure from Income tax under the head Income From Other Sources - However, the interest and remuneration paid to partners is not covered u/s 57(iii) and the AO has rightly disallowed the same - AT
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