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...
Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within the contemplation of the Legislature. - AT
Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within the contemplation of the Legislature. - AT
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