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...
Addition of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has incurred expenditure to promote the interest of underprivileged and impaired section of society and to gain goodwill of the people living in the area of operation of the assessee. - Explanation 2 to section 37(1) is not applicable - Claim allowed - AT
Addition of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has incurred expenditure to promote the interest of underprivileged and impaired section of society and to gain goodwill of the people living in the area of operation of the assessee. - Explanation 2 to section 37(1) is not applicable - Claim allowed - AT
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