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...
Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the assessee-company had no business and manufacturing activity from which revenue could be earned - Depreciation cannot be allowed - AT
Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the assessee-company had no business and manufacturing activity from which revenue could be earned - Depreciation cannot be allowed - AT
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