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...
Expenditure on 20-Point Programmes for the welfare of the oppressed classes of Society, - Just because the expenses are voluntary in nature and are not forced on the assessee by a statutory obligation, these expenses cannot cease to be a business expenditure - AT
Expenditure on 20-Point Programmes for the welfare of the oppressed classes of Society, - Just because the expenses are voluntary in nature and are not forced on the assessee by a statutory obligation, these expenses cannot cease to be a business expenditure - AT
Note: It is a system-generated summary and is for quick reference only.