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...
Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary verification it is proved that the alleged IDS was deducted on the income/investment declared under IDS 2016 comprising of the principle amount of the investments and interest earned thereon, then the assessee should be allowed the benefit of tax deducted at source - AT
Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary verification it is proved that the alleged IDS was deducted on the income/investment declared under IDS 2016 comprising of the principle amount of the investments and interest earned thereon, then the assessee should be allowed the benefit of tax deducted at source - AT
Note: It is a system-generated summary and is for quick reference only.
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