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...
TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the business strategy applied by assessee and the transaction of sale of straws cannot be benchmarked separately - applied TNMM method for comparables selection
TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the business strategy applied by assessee and the transaction of sale of straws cannot be benchmarked separately - applied TNMM method for comparables selection
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