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...
Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of rental income towards repairs under head ‘income from house property’ and no further deduction is eligible to the assessee - Deduction has been given only for 5 months - assessee is entitled for proportionate deduction for the remaining period of seven months.
Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of rental income towards repairs under head ‘income from house property’ and no further deduction is eligible to the assessee - Deduction has been given only for 5 months - assessee is entitled for proportionate deduction for the remaining period of seven months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
