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...
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
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