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...
Classification of goods – supply of pre-fabricated building - the structure supplied by the appellants in unassembled form cannot be treated as prefabricated building under Tariff heading 94.06. - AT
Classification of goods – supply of pre-fabricated building - the structure supplied by the appellants in unassembled form cannot be treated as prefabricated building under Tariff heading 94.06. - AT
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