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...
Rectification u/s 154 - treating certain non–operating expenses as operating in nature - difference in the rate of depreciation between itself and the comparables - the issue relating to the incorrect computation of margin of the comparables constitutes a mistake apparent on the face of record - directed the TPO to dispose of the application u/s 154 on merits
Rectification u/s 154 - treating certain non–operating expenses as operating in nature - difference in the rate of depreciation between itself and the comparables - the issue relating to the incorrect computation of margin of the comparables constitutes a mistake apparent on the face of record - directed the TPO to dispose of the application u/s 154 on merits
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