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 - BAS - to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart card/paper licence and to submit to the RTO for further issuance to the applicant - it is apparent that the Road Transport Authority has outsourced part of their work - the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity.
Classification of services - BAS - to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart card/paper licence and to submit to the RTO for further issuance to the applicant - it is apparent that the Road Transport Authority has outsourced part of their work - the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity.
Note: It is a system-generated summary and is for quick reference only.