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 - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation services’? - Held No
Classification of services - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation services’? - Held No
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