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...
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
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