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...
Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of sound - prima facie appellant's activity does not fall within the statutory definition of “sound recording“- AT
Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of sound - prima facie appellant's activity does not fall within the statutory definition of “sound recording“- AT
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