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...
Deduction u/s 80-I - amalgamation does not come within the scope of 'transfer' as defined in Section 2(47), there is no question of holding that the assessee disentitles the benefit of Section 80-I - HC
Deduction u/s 80-I - amalgamation does not come within the scope of 'transfer' as defined in Section 2(47), there is no question of holding that the assessee disentitles the benefit of Section 80-I - HC
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