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...
Allowability of sales promotion expenses - abnormal increase in expenditure - expenses were incurred on travel and hospitality of the Doctors and medical professionals - violation of MCI guidelines - CBDT Circular which creates a tax burden or tax liability on an assessee cannot be reckoned with retrospective effect.
Allowability of sales promotion expenses - abnormal increase in expenditure - expenses were incurred on travel and hospitality of the Doctors and medical professionals - violation of MCI guidelines - CBDT Circular which creates a tax burden or tax liability on an assessee cannot be reckoned with retrospective effect.
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