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...
Denial of benefit of Notification No. 14/2004 - The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for production of oil - exemption denied - AT
Denial of benefit of Notification No. 14/2004 - The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for production of oil - exemption denied - AT
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