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...
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
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