Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Addition u/s 69 - unexplained investment - addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee as income of the assessee - once addition had also been made in the hands of the bank account holders then no addition is called for in the hand of assessee in the capacity of mandate holders of the accounts - no substantial questions of law
Addition u/s 69 - unexplained investment - addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee as income of the assessee - once addition had also been made in the hands of the bank account holders then no addition is called for in the hand of assessee in the capacity of mandate holders of the accounts - no substantial questions of law
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