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...
Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence of any challan but even contemporaneous records such as entries in loading Register, Gate outward Register and Returnable Register make no entries in relation to the goods in question - no question of law arises
Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence of any challan but even contemporaneous records such as entries in loading Register, Gate outward Register and Returnable Register make no entries in relation to the goods in question - no question of law arises
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