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...
Weighted deduction @ 200% u/s 35(2AB) - once a certificate of approved issued by the competent authority that would be sufficient to hold that the assessee fulfills the conditions laid down in the aforesaid provisions - hence revenue expenditure incurred on in-house research and development facility is duly allowable
Weighted deduction @ 200% u/s 35(2AB) - once a certificate of approved issued by the competent authority that would be sufficient to hold that the assessee fulfills the conditions laid down in the aforesaid provisions - hence revenue expenditure incurred on in-house research and development facility is duly allowable
Note: It is a system-generated summary and is for quick reference only.