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...
Manufacture of goods on Job work basis - Post Job work activity being transportation of goods - Business Support Services - prima facie case is against the assessee, but since no payment received, stay granted - AT
Manufacture of goods on Job work basis - Post Job work activity being transportation of goods - Business Support Services - prima facie case is against the assessee, but since no payment received, stay granted - AT
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