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...
Disallowance being 50% of Foreign Travelling Expenses - the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was disallowed on ad hoc basis - we are inclined to confirm the disallowance of total foreign travelling expenses to the tune of 25%.
Disallowance being 50% of Foreign Travelling Expenses - the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was disallowed on ad hoc basis - we are inclined to confirm the disallowance of total foreign travelling expenses to the tune of 25%.
Note: It is a system-generated summary and is for quick reference only.