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...
Whether sale of DEPB license constitute business and liable to VAT / Sales Tax - Held yes - By use of the expression “any transaction in connection with the business“, one can hold that the Act itself does not contemplate the frequency or regularity or continuity of the transactions, as has been done in the substantive part in sub clause (1) of sub section (d) of Section 2 of the Act. - HC
Whether sale of DEPB license constitute business and liable to VAT / Sales Tax - Held yes - By use of the expression “any transaction in connection with the business“, one can hold that the Act itself does not contemplate the frequency or regularity or continuity of the transactions, as has been done in the substantive part in sub clause (1) of sub section (d) of Section 2 of the Act. - HC
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