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...
Wrong credit of duty paid on inputs - The denial of credit to the recipient of the materials on the ground that the supplier need not have paid the duty has been made without jurisdiction - AT
Wrong credit of duty paid on inputs - The denial of credit to the recipient of the materials on the ground that the supplier need not have paid the duty has been made without jurisdiction - AT
Note: It is a system-generated summary and is for quick reference only.
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