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...
Nature of expenditure - addition towards Professional Fees and treating the same as Capital Expenditure - Legal and Professional charges paid by the appellant company does not directly or indirectly pertain to the Product development cost nor does it give the benefit of enduring nature but it’s a normal routine business expenditure incurred by the appellant company. - AT
Nature of expenditure - addition towards Professional Fees and treating the same as Capital Expenditure - Legal and Professional charges paid by the appellant company does not directly or indirectly pertain to the Product development cost nor does it give the benefit of enduring nature but it’s a normal routine business expenditure incurred by the appellant company. - AT
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