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...
Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture within the definition of manufacture as laid down u/s 2(f) - amount taken as credit to be reversed - AT
Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture within the definition of manufacture as laid down u/s 2(f) - amount taken as credit to be reversed - AT
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