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...
SSI Exemption - If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the assessee cannot be asked to prove that trade name/brand name does not belong to any other person - AT
SSI Exemption - If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the assessee cannot be asked to prove that trade name/brand name does not belong to any other person - AT
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