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 u/s 145A - adjustment of closing stock of the assessee by duty and taxes etc. in the form of CENVAT - In the absence of any impact on the profitability of the assessee per se due to exclusive method of accounting followed, no addition can be made.
Addition u/s 145A - adjustment of closing stock of the assessee by duty and taxes etc. in the form of CENVAT - In the absence of any impact on the profitability of the assessee per se due to exclusive method of accounting followed, no addition can be made.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
