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...
Classification of services - whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of ‘Management, Maintenance or Repair’ Services or under the category of ‘Business Auxiliary Services’? - to be classified under the category of BAS.
Classification of services - whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of ‘Management, Maintenance or Repair’ Services or under the category of ‘Business Auxiliary Services’? - to be classified under the category of BAS.
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