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...
SSI exemption - use of brand name of others - The words used on the label Marketed by Elpro International is also not any hurdle in the case of the appellant inasmuch as the said words did not indicate any connection of Elpro to the brand name Calrod due to which appellant could have got undue benefit in the market - Benefit of exemption allowed - AT
SSI exemption - use of brand name of others - The words used on the label Marketed by Elpro International is also not any hurdle in the case of the appellant inasmuch as the said words did not indicate any connection of Elpro to the brand name Calrod due to which appellant could have got undue benefit in the market - Benefit of exemption allowed - AT
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