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 - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the control of the appellant and not under M/s. Caltex Gas India (P) Ltd. - the nature of activity does not fall within the definition of manpower recruitment and supply service
Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the control of the appellant and not under M/s. Caltex Gas India (P) Ltd. - the nature of activity does not fall within the definition of manpower recruitment and supply service
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