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...
TDS u/s 194C - freight expenses - since the three parties were having PAN and also were in possession of less than 10 vehicles and therefore there was no requirement to deduct tax at source under s 194C(6) - AO directed to verify the claim - AT
TDS u/s 194C - freight expenses - since the three parties were having PAN and also were in possession of less than 10 vehicles and therefore there was no requirement to deduct tax at source under s 194C(6) - AO directed to verify the claim - AT
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