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...
CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business and ought to be allowed as deduction u/s 37 - amendment is prospective in nature, not applicable in the present case.
CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business and ought to be allowed as deduction u/s 37 - amendment is prospective in nature, not applicable in the present case.
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