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...
Validity of de-registration of old Central Excise Registration since new registration was granted to the buyer of the premises - it is a national loss to stop production in any factory premises. The law cannot be such by which production in this country can be suspended for any reason - cancellation of old registration is valid - AT
Validity of de-registration of old Central Excise Registration since new registration was granted to the buyer of the premises - it is a national loss to stop production in any factory premises. The law cannot be such by which production in this country can be suspended for any reason - cancellation of old registration is valid - AT
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