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 of interest expenses - expense on loan taken from its 100% Holding Company - Once the details are perused, the obvious conclusion is that there is a clear connection between the money borrowed and its utilization for purposes of business of real estate and infrastructural development carried on by the assessee. - There is no merit in the disallowance made by the AO - AT
Disallowance of interest expenses - expense on loan taken from its 100% Holding Company - Once the details are perused, the obvious conclusion is that there is a clear connection between the money borrowed and its utilization for purposes of business of real estate and infrastructural development carried on by the assessee. - There is no merit in the disallowance made by the AO - AT
Note: It is a system-generated summary and is for quick reference only.