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...
Nature of expenditure - software installed in their computer system - finding of facts recorded/affirmed by ITAT/CIT(A) after examination of the terms and conditions of the license that the assessee acquired only a right to use the software and that there was no enduring benefit acquired on account of the license promoted by them on payment of annual fee -revenue expenditure - no substantial question of law arises
Nature of expenditure - software installed in their computer system - finding of facts recorded/affirmed by ITAT/CIT(A) after examination of the terms and conditions of the license that the assessee acquired only a right to use the software and that there was no enduring benefit acquired on account of the license promoted by them on payment of annual fee -revenue expenditure - no substantial question of law arises
Note: It is a system-generated summary and is for quick reference only.
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