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...
Benefit of Notification No. 6/02-CE - Refund of duty paid at the time of clearance of the motor vehicle - extended period of three months, as mentioned in the notification, is for registration of the vehicle and not merely for submission of the registration certificate - AT
Benefit of Notification No. 6/02-CE - Refund of duty paid at the time of clearance of the motor vehicle - extended period of three months, as mentioned in the notification, is for registration of the vehicle and not merely for submission of the registration certificate - AT
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