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...
Deduction u/s. 24 - allowability of certain fixed expenditure to maintain its existence and run business operations - There is no complete cessession of business of the assessee and in order to maintain the establishment the assessee has incurred expenditure which has been claimed to be set off - allowable as business loss
Deduction u/s. 24 - allowability of certain fixed expenditure to maintain its existence and run business operations - There is no complete cessession of business of the assessee and in order to maintain the establishment the assessee has incurred expenditure which has been claimed to be set off - allowable as business loss
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