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...
Where the appellant could not give any satisfactory evidence to show that the product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product, credit cannot be allowed - SC
Where the appellant could not give any satisfactory evidence to show that the product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product, credit cannot be allowed - SC
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