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...
Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of contract, the expenditure are directly related to business interest of the assessee. - Allowed as revenue expenditure.
Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of contract, the expenditure are directly related to business interest of the assessee. - Allowed as revenue expenditure.
Note: It is a system-generated summary and is for quick reference only.
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