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 u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained certificate only from one company named M/s. Tata Capital Ltd., which has claimed to have received interest income - The assessee has not furnished any certificate from any of other payees for the remaining amount. - Disallowance of interest expenditure paid to NBFCs other than M/s. Tata Capital Ltd. confirmed - AT
Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained certificate only from one company named M/s. Tata Capital Ltd., which has claimed to have received interest income - The assessee has not furnished any certificate from any of other payees for the remaining amount. - Disallowance of interest expenditure paid to NBFCs other than M/s. Tata Capital Ltd. confirmed - AT
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