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...
TDS u/s 195 - non deduction of TDS on management fees paid by assessee [to its Associated Enterprises (AEs)] - As revenue, says that the appeal against the aforementioned order of the Tribunal was not preferred because of low tax effect. It is also not in dispute that in any event, as of today, the appeal is time-barred. - Revenue appeal dismissed - HC
TDS u/s 195 - non deduction of TDS on management fees paid by assessee [to its Associated Enterprises (AEs)] - As revenue, says that the appeal against the aforementioned order of the Tribunal was not preferred because of low tax effect. It is also not in dispute that in any event, as of today, the appeal is time-barred. - Revenue appeal dismissed - HC
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