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 - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade Parlance / Common Parlance test is not applicable since there is no ambiguity in classification - The classification of licencing services of distribution of rights to exhibit the film by the distributor to the exhibitor are classified under SAC 999614. - AAR
Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade Parlance / Common Parlance test is not applicable since there is no ambiguity in classification - The classification of licencing services of distribution of rights to exhibit the film by the distributor to the exhibitor are classified under SAC 999614. - AAR
Note: It is a system-generated summary and is for quick reference only.