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 - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by machines - processes undertaken by the appellant will incur the mischief of Chapter 4 and Excise duty will be payable by the appellant - AT
Manufacture - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by machines - processes undertaken by the appellant will incur the mischief of Chapter 4 and Excise duty will be payable by the appellant - AT
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