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...
Deferred revenue recognition - 50% of this Administration/Contract Fee is to be treated as income in the first two years of receipt and charged to tax @ 25% in each of the first two years and the balance 50% is to be treated as income and spread over in the remaining portion of the time share period - AT
Deferred revenue recognition - 50% of this Administration/Contract Fee is to be treated as income in the first two years of receipt and charged to tax @ 25% in each of the first two years and the balance 50% is to be treated as income and spread over in the remaining portion of the time share period - AT
Note: It is a system-generated summary and is for quick reference only.