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...
Benefit of exemption - Import of Gold dore bar - there is no difference or distinction between the mining company and the producer company - the conditions of the notifications should be construed liberally and should not be so read that it leads to defeat of purpose of the notification. - Exemption allowed.
Benefit of exemption - Import of Gold dore bar - there is no difference or distinction between the mining company and the producer company - the conditions of the notifications should be construed liberally and should not be so read that it leads to defeat of purpose of the notification. - Exemption allowed.
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