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...
Allowable business expenditure - Personal expenditure - Expenses on education of the daughter of one of the directors of the assessee company - nowhere demonstrate that payments were made as part of the sponsoring agency for furtherance of the business interest of the assessee company - Additions confirmed.
Allowable business expenditure - Personal expenditure - Expenses on education of the daughter of one of the directors of the assessee company - nowhere demonstrate that payments were made as part of the sponsoring agency for furtherance of the business interest of the assessee company - Additions confirmed.
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