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...
MAT computation - Addition towards not deducting the waived interest amount of under ‘one time settlement’ for computing book profit u/s 115JB - sick industrial company - the assessee’s case falls under clause (vii) of explanation (1) to section 115JB - No additions.
MAT computation - Addition towards not deducting the waived interest amount of under ‘one time settlement’ for computing book profit u/s 115JB - sick industrial company - the assessee’s case falls under clause (vii) of explanation (1) to section 115JB - No additions.
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