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...
Inclusion of land in Working of cost of the real estate development project - if the cost of land is included in the percentage of the project completion, then it would show that the project has been substantially completed say, to the extent of 50-60% at the beginning itself - Hence, for working out percentage of completion, land value should not be included - directed to accept percentage of work as determined by the assessee
Inclusion of land in Working of cost of the real estate development project - if the cost of land is included in the percentage of the project completion, then it would show that the project has been substantially completed say, to the extent of 50-60% at the beginning itself - Hence, for working out percentage of completion, land value should not be included - directed to accept percentage of work as determined by the assessee
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