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...
Income accrued in India - sum received for advisory assistance for design and construction of hotel - Indo-US tax treaty - Amounts in question are not taxable in terms of the provisions of the applicable tax treaty and the findings of the co-ordinate bench still hold good in law, we have no reasons to take any other view of the matter than the view so taken by the coordinate bench - CIT(A) was quite justified in the following a binding judicial precedent - AT
Income accrued in India - sum received for advisory assistance for design and construction of hotel - Indo-US tax treaty - Amounts in question are not taxable in terms of the provisions of the applicable tax treaty and the findings of the co-ordinate bench still hold good in law, we have no reasons to take any other view of the matter than the view so taken by the coordinate bench - CIT(A) was quite justified in the following a binding judicial precedent - AT
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