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...
Allowability of a claim of expenditure u/s. 37(1) - deduction of commission expenses - A.O had failed to give any justifiable reason as regards declining of the assessee’s claim for deduction of commission expenses that were paid to the aforementioned parties. - claim of deduction allowed - AT
Allowability of a claim of expenditure u/s. 37(1) - deduction of commission expenses - A.O had failed to give any justifiable reason as regards declining of the assessee’s claim for deduction of commission expenses that were paid to the aforementioned parties. - claim of deduction allowed - AT
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