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...
Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT
Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT
Note: It is a system-generated summary and is for quick reference only.