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 of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the service tax amount to the exchequer is a kind of adhoc reimbursement of expenditure or liability of service tax. - Such amount was write off by the assessee - CIT(A) was right in concluding that the payment was made by the appellant are directly related to the business activity of the assessee - claim cannot be denied - AT
Addition of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the service tax amount to the exchequer is a kind of adhoc reimbursement of expenditure or liability of service tax. - Such amount was write off by the assessee - CIT(A) was right in concluding that the payment was made by the appellant are directly related to the business activity of the assessee - claim cannot be denied - AT
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