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 made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able to give any concrete evidence differentiating the two flats in terms of area or other amenities and thus upheld the disallowance made by the ld. AO. - Additions confirmed - AT
Addition made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able to give any concrete evidence differentiating the two flats in terms of area or other amenities and thus upheld the disallowance made by the ld. AO. - Additions confirmed - AT
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