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...
Export of Iron Ore - demand of export duty - whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the revenue for the simple reason that the exemption notification has to be strictly construed
Export of Iron Ore - demand of export duty - whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the revenue for the simple reason that the exemption notification has to be strictly construed
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