Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Addition u/s 69A on the basis of whatsapp messages - The ITAT noted that the mere presence of WhatsApp messages on a mobile phone does not conclusively prove that the transactions mentioned therein were undertaken by the phone's owner. It was emphasized that such messages could be exchanged in various contexts not necessarily related to undisclosed income. - The tribunal agreed with the appellant that there was an erroneous double addition for a single transaction amount calculated in both dollars and rupees, which amounted to a computational error by the AO.
Addition u/s 69A on the basis of whatsapp messages - The ITAT noted that the mere presence of WhatsApp messages on a mobile phone does not conclusively prove that the transactions mentioned therein were undertaken by the phone's owner. It was emphasized that such messages could be exchanged in various contexts not necessarily related to undisclosed income. - The tribunal agreed with the appellant that there was an erroneous double addition for a single transaction amount calculated in both dollars and rupees, which amounted to a computational error by the AO.
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