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...
Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
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