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...
Bogus expenditure - addition @20% - Since all these expenses are otherwise essential for carrying out the business activity by the assessee, therefore, the claim of the assessee cannot be considered as absolutely bogus or falls - additions restricted to 10% instead of 20%
Bogus expenditure - addition @20% - Since all these expenses are otherwise essential for carrying out the business activity by the assessee, therefore, the claim of the assessee cannot be considered as absolutely bogus or falls - additions restricted to 10% instead of 20%
Note: It is a system-generated summary and is for quick reference only.