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...
TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to the amendment to section 92B are not applicable ipso facto applicable - when the credit period is clearly mentioned in the Agreement then the same only should be allowed and interest on trade receivables after such credit period should be computed for TP adjustment
TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to the amendment to section 92B are not applicable ipso facto applicable - when the credit period is clearly mentioned in the Agreement then the same only should be allowed and interest on trade receivables after such credit period should be computed for TP adjustment
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