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...
Area bases exemption - Compounded levy scheme for induction furnace units - Once it is accepted that the increase in the capacity of crucible was achieved by increase in its height, the benefit of exemption under Notification No. 50/03-CE cannot be denied - AT
Area bases exemption - Compounded levy scheme for induction furnace units - Once it is accepted that the increase in the capacity of crucible was achieved by increase in its height, the benefit of exemption under Notification No. 50/03-CE cannot be denied - AT
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