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 expenditure debited under the head “Can-viroment Expenses A/c” as “Corporate Social responsibilities” expenditure - amendment being effective from assessment year 2015-16, is not applicable in the instant assessment year. - Claim allowed - AT
Disallowance expenditure debited under the head “Can-viroment Expenses A/c” as “Corporate Social responsibilities” expenditure - amendment being effective from assessment year 2015-16, is not applicable in the instant assessment year. - Claim allowed - AT
Note: It is a system-generated summary and is for quick reference only.