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...
Import of Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Commissioner did not think it proper to get the goods examined by an expert or by a person, who dealt in such goods instead of relying on his own perception - matter remanded back - AT
Import of Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Commissioner did not think it proper to get the goods examined by an expert or by a person, who dealt in such goods instead of relying on his own perception - matter remanded back - AT
Note: It is a system-generated summary and is for quick reference only.