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...
Deduction of expenses u/s 37(1) - employee’s benefit expense - tax revenue neutrality - if the income is being charged in the hands of the directors in the highest rate bracket taxing the same in the hands of the company would amount to double taxation - CIT(A) rightly deleted the additions.
Deduction of expenses u/s 37(1) - employee’s benefit expense - tax revenue neutrality - if the income is being charged in the hands of the directors in the highest rate bracket taxing the same in the hands of the company would amount to double taxation - CIT(A) rightly deleted the additions.
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