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 - payment made for premature termination of Advertising Sale Agreement - revenue or capital expenditure - by paying the compensation under ASTA, assessee not only saved the expense that it would have had to incur in the relevant previous year but also for few more years to come. - Claim allowed as revenue expenditure - HC
Nature of expenses - payment made for premature termination of Advertising Sale Agreement - revenue or capital expenditure - by paying the compensation under ASTA, assessee not only saved the expense that it would have had to incur in the relevant previous year but also for few more years to come. - Claim allowed as revenue expenditure - HC
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