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...
Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the miscellaneous income earned by the assessee. In absence of nature of the income earned by the assessee, no adjudication on that aspect can be made.
Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the miscellaneous income earned by the assessee. In absence of nature of the income earned by the assessee, no adjudication on that aspect can be made.
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