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...
Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - demand set aside - AT
Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - demand set aside - AT
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