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...
Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - In the instant case there is no evidence that the appellants have recovered any price higher than the declared in the invoice - demand set aside - AT
Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - In the instant case there is no evidence that the appellants have recovered any price higher than the declared in the invoice - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
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