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...
Central excise duty refund due to the assessee is part of the profit derived from the industrial undertaking and therefore the assessee was eligible for deduction under section 80-IB on the said refund. - AT
Central excise duty refund due to the assessee is part of the profit derived from the industrial undertaking and therefore the assessee was eligible for deduction under section 80-IB on the said refund. - AT
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