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...
Claim of exemption towards services used for export of goods - the responsibility entirely lies with the appellant to prove that the goods were in fact exported by utilising the taxable services - AT
Claim of exemption towards services used for export of goods - the responsibility entirely lies with the appellant to prove that the goods were in fact exported by utilising the taxable services - AT
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