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 the furniture exported by the appellant would be considered as handicraft or not - furniture with design items have visual appeal in the nature of ornamentation have to be held as handicraft. - AT
Whether the furniture exported by the appellant would be considered as handicraft or not - furniture with design items have visual appeal in the nature of ornamentation have to be held as handicraft. - AT
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