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...
Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is amount the manufacture by the fiction of the law as per section 2(f) (iii) of Central Excise Act, 1944.
Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is amount the manufacture by the fiction of the law as per section 2(f) (iii) of Central Excise Act, 1944.
Note: It is a system-generated summary and is for quick reference only.