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...
Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act. It was observed that since the assessee rendered services outside India and was a non-resident, the salary and allowances could not be taxed in India. - AT
Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act. It was observed that since the assessee rendered services outside India and was a non-resident, the salary and allowances could not be taxed in India. - AT
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