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...
TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT
TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT
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