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 use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from RKMI. - the impugned clearances cannot be treated as clearances bearing a brand name / trade name for the purpose of indicating a connection in the course of trade between the said goods and RKMI
SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from RKMI. - the impugned clearances cannot be treated as clearances bearing a brand name / trade name for the purpose of indicating a connection in the course of trade between the said goods and RKMI
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