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...
100% EOU - denying the benefit of exemption on the ground of use of imported inputs - the benefit of the exemption under the relevant notification cannot be disallowed on the ground of use of imported wax as wax has already been held to be a consumable and not a raw material...... - AT
100% EOU - denying the benefit of exemption on the ground of use of imported inputs - the benefit of the exemption under the relevant notification cannot be disallowed on the ground of use of imported wax as wax has already been held to be a consumable and not a raw material...... - AT
Note: It is a system-generated summary and is for quick reference only.