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 - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on the performance of the impugned comparables - The mere fact that the transactions were identical was not either a sole or a reliable yardstick to determine the apposite choice of comparables - excluded
TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on the performance of the impugned comparables - The mere fact that the transactions were identical was not either a sole or a reliable yardstick to determine the apposite choice of comparables - excluded
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