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...
Transport of passengers on domestic routes through its helicopters - the contracts were invariably between the appellant and the charter parties who hired appellant’s helicopters for the purpose of transporting passengers. - prima facie services clearly fall within the ambit of STGU - AT
Transport of passengers on domestic routes through its helicopters - the contracts were invariably between the appellant and the charter parties who hired appellant’s helicopters for the purpose of transporting passengers. - prima facie services clearly fall within the ambit of STGU - AT
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