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 194J - A&M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same by the appellant company. - the genuineness of business expenditure is beyond the doubt. - neither the impugned expenditure falls within the ambit of “managerial services” as defined in section 9(1)(vii) of the Act nor liable to deduct tax at source u/s 194J - AT
TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same by the appellant company. - the genuineness of business expenditure is beyond the doubt. - neither the impugned expenditure falls within the ambit of “managerial services” as defined in section 9(1)(vii) of the Act nor liable to deduct tax at source u/s 194J - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
