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...
Nature of expenses - Expenditure on fencing on compound wall - capital or revenue expenses - This fencing done on the boundary wall is open to the perils of nature and definitely does not have a permanent enduring effect and, therefore, cannot be termed as a capital expenditure. - Additions directed to be deleted - AT
Nature of expenses - Expenditure on fencing on compound wall - capital or revenue expenses - This fencing done on the boundary wall is open to the perils of nature and definitely does not have a permanent enduring effect and, therefore, cannot be termed as a capital expenditure. - Additions directed to be deleted - AT
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