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...
Since the employer having shown the amount in the salary slip of the employee and retained the same with the employer; it becomes an income includable u/s 2(24)(x) - However, deduction u/s 36(1)(va) is permissible.
Since the employer having shown the amount in the salary slip of the employee and retained the same with the employer; it becomes an income includable u/s 2(24)(x) - However, deduction u/s 36(1)(va) is permissible.
Note: It is a system-generated summary and is for quick reference only.