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...
Entitled to the benefit under Section 10-B - department submits that most of the activities are "outsourced" and very small part of the manufacture was undertaken by the assessee - even on the basis of such an outsourcing the assessee has to be held to be the 'manufacturer' of the products for which it had been approved as 100% EOU. - HC
Entitled to the benefit under Section 10-B - department submits that most of the activities are "outsourced" and very small part of the manufacture was undertaken by the assessee - even on the basis of such an outsourcing the assessee has to be held to be the 'manufacturer' of the products for which it had been approved as 100% EOU. - HC
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