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...
Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning of foreign exchange for the country, public interest is defeated - AT
Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning of foreign exchange for the country, public interest is defeated - AT
Note: It is a system-generated summary and is for quick reference only.