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...
SSI Exemption - use of brand name of others - Revenue have adduced no evidence to Show that the said brands had acquired such reputation so as to be identified with the persons who applied for registration - benefit of SSI Exemption was available to the appellant company
SSI Exemption - use of brand name of others - Revenue have adduced no evidence to Show that the said brands had acquired such reputation so as to be identified with the persons who applied for registration - benefit of SSI Exemption was available to the appellant company
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