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...
Depreciation - Determination of value / cost of assets - reduction of the value received by it in the form of forfeiture of amount in an earlier agreement for sale of asset - quoting a wrong section would not be fatal in making a correct disallowance - there is no reason why assessee’s claim of depreciation to the extent of entire amount of receipt should not be reduced.
Depreciation - Determination of value / cost of assets - reduction of the value received by it in the form of forfeiture of amount in an earlier agreement for sale of asset - quoting a wrong section would not be fatal in making a correct disallowance - there is no reason why assessee’s claim of depreciation to the extent of entire amount of receipt should not be reduced.
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