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...
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
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