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 192 - Exemption u/s 10(5) - benefit of leave travel concession (LTC) - no claim of exemption could be made, out of the total ticket package spent on overseas travel with part of the journey being within India by the employee. - The bonafide belief pleaded by the appellant assessee is without any legal basis. Considering these aspects, the authorities have rightly held that the assessee as an ‘assessee in default’ - HC
TDS u/s 192 - Exemption u/s 10(5) - benefit of leave travel concession (LTC) - no claim of exemption could be made, out of the total ticket package spent on overseas travel with part of the journey being within India by the employee. - The bonafide belief pleaded by the appellant assessee is without any legal basis. Considering these aspects, the authorities have rightly held that the assessee as an ‘assessee in default’ - HC
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