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...
An item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is the requirement of entry.
An item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is the requirement of entry.
Note: It is a system-generated summary and is for quick reference only.
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