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...
Application for rectification of mistake – if the Tribunal had come to a conclusion that the goods cannot be considered as melting scrap - there was no error apparent on record to be rectified - AT
Application for rectification of mistake – if the Tribunal had come to a conclusion that the goods cannot be considered as melting scrap - there was no error apparent on record to be rectified - AT
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