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 based exemption - prior to January 2008 on the ground that the appellant has not opted for exemption - when the allegation of suppression has been dropped against the appellant, the appellant is entitled for benefit of exemption Notification No. 50/2003-CE during the impugned period also - AT
Area based exemption - prior to January 2008 on the ground that the appellant has not opted for exemption - when the allegation of suppression has been dropped against the appellant, the appellant is entitled for benefit of exemption Notification No. 50/2003-CE during the impugned period also - AT
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