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...
Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002 it is is sufficient to show that the machinery in respect of which additional depreciation was claimed by the assessee had been acquired after 01.04.2002 - no error in the order of the AO allowing add. dep. order u/s 263 is set aside
Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002 it is is sufficient to show that the machinery in respect of which additional depreciation was claimed by the assessee had been acquired after 01.04.2002 - no error in the order of the AO allowing add. dep. order u/s 263 is set aside
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