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...
Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of putting them into the same boxes - on plain reading of subclause( iii) of clause (f) of Section 2, the activity does not amount to manufacture within the meaning of clause (f) of Section 2. - HC
Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of putting them into the same boxes - on plain reading of subclause( iii) of clause (f) of Section 2, the activity does not amount to manufacture within the meaning of clause (f) of Section 2. - HC
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