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 - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of the DRP and there is no scope for any deviation from the direction - directed to comply with the direction of the learned DRP on the issue of adjustment to the International transaction of import of finished goods
TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of the DRP and there is no scope for any deviation from the direction - directed to comply with the direction of the learned DRP on the issue of adjustment to the International transaction of import of finished goods
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