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...
Project import - second-hand thermoforming plant and production line - in the absence of any restriction on subsequent sale, the benefit of assessment under chapter heading 98.01 cannot be denied - AT
Project import - second-hand thermoforming plant and production line - in the absence of any restriction on subsequent sale, the benefit of assessment under chapter heading 98.01 cannot be denied - AT
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