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...
Disallowing the interest u/s 36(1)(iii) - borrowings to set up a new unit for manufacturing door-frames at Haryana - capitalised in the Books of Accounts - no question of allowing the same as deductable expenditure for the Assessment year in question, as the said unit was yet to commence production
Disallowing the interest u/s 36(1)(iii) - borrowings to set up a new unit for manufacturing door-frames at Haryana - capitalised in the Books of Accounts - no question of allowing the same as deductable expenditure for the Assessment year in question, as the said unit was yet to commence production
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