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 depreciation - asset ready to use VS put to use - the use of the plant and machinery depended upon the operation of the furnace which was not put to use before 30th September 2010, hence No ambiguity that the plant & machinery under question were not put to use before 30th September - entitled to depreciation at the rate of 50%
Disallowance of depreciation - asset ready to use VS put to use - the use of the plant and machinery depended upon the operation of the furnace which was not put to use before 30th September 2010, hence No ambiguity that the plant & machinery under question were not put to use before 30th September - entitled to depreciation at the rate of 50%
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