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...
Disallowance of prior period expenses - merely debited expenditure in Profit and Loss account during year is not sufficient to claim expenditure pertaining to this year unless prove that this expenditure has crystallised during the year - If assessee proved that the liability was determined and crystallised during the year it will be allowable other wise it is disallowable.
Disallowance of prior period expenses - merely debited expenditure in Profit and Loss account during year is not sufficient to claim expenditure pertaining to this year unless prove that this expenditure has crystallised during the year - If assessee proved that the liability was determined and crystallised during the year it will be allowable other wise it is disallowable.
Note: It is a system-generated summary and is for quick reference only.
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