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 - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be ‘Supply of Tangible goods’
Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be ‘Supply of Tangible goods’
Note: It is a system-generated summary and is for quick reference only.