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...
Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to principle basis on a transaction value - transaction value is to be determined as per Section 4 (1) (a) of the Act. .... - AT
Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to principle basis on a transaction value - transaction value is to be determined as per Section 4 (1) (a) of the Act. .... - AT
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