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...
SSI exemption – Brand Name - Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the benefit - AT
SSI exemption – Brand Name - Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the benefit - AT
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