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...
Benefit of set off of business losses - income relates to renting of warehousing - entire business activity have come to a grounding halt and subsequently, the conduct of the assessee also clearly reveals that the same line of business was never restarted - not entitled for the benefit of set off of business loss
Benefit of set off of business losses - income relates to renting of warehousing - entire business activity have come to a grounding halt and subsequently, the conduct of the assessee also clearly reveals that the same line of business was never restarted - not entitled for the benefit of set off of business loss
Note: It is a system-generated summary and is for quick reference only.
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