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...
Transfer of manufactured product to another unit - Captive Consumption – Rule 8 of Valuation @ 110%/115% of cost of production - the concept of revenue neutrality is not novel to a manufacturer where the goods are modvatable. - short payment of duty by under valuation of wire rods is equally a conscious and positive act of suppression of facts on the part of the appellant - AT
Transfer of manufactured product to another unit - Captive Consumption – Rule 8 of Valuation @ 110%/115% of cost of production - the concept of revenue neutrality is not novel to a manufacturer where the goods are modvatable. - short payment of duty by under valuation of wire rods is equally a conscious and positive act of suppression of facts on the part of the appellant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
