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...
The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses incurred on the study/feasibility report on the existing business being revenue in nature.
The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses incurred on the study/feasibility report on the existing business being revenue in nature.
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