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...
Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be denied to the assessee, where the assessee filed FTC in Form No. 67, although belatedly since filing of such Form 67 is not mandatory but directory in nature. - AT
Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be denied to the assessee, where the assessee filed FTC in Form No. 67, although belatedly since filing of such Form 67 is not mandatory but directory in nature. - AT
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