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...
Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee
Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee
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