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...
Whether weigh bridge (not disputed to be capital goods) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall entitle the appellant to the capital goods credit - held yes - AT
Whether weigh bridge (not disputed to be capital goods) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall entitle the appellant to the capital goods credit - held yes - AT
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