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...
Revenue has not disputed the fact that in the year under appeal there is increase in the sales and the margin as stated by the assessee is not rebutted by the revenue by bringing any material which suggest that the margin as claimed by the assessee is not correct. CIT(A) was justified in reducing the rate of Gross Profit increased by AO - Decided against revenue
Revenue has not disputed the fact that in the year under appeal there is increase in the sales and the margin as stated by the assessee is not rebutted by the revenue by bringing any material which suggest that the margin as claimed by the assessee is not correct. CIT(A) was justified in reducing the rate of Gross Profit increased by AO - Decided against revenue
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