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...
Benefit u/s 80-IB - The assessee has sold these apartments to various purchasers who in turn are using it as service apartments for which the assessee cannot be held liable in any way and on that ground he cannot be denied the benefit. - HC
Benefit u/s 80-IB - The assessee has sold these apartments to various purchasers who in turn are using it as service apartments for which the assessee cannot be held liable in any way and on that ground he cannot be denied the benefit. - HC
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