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...
Valuation of goods - assessee entitled to retain 75% of sales tax as incentive - w.e.f 1.7.2000 they shall only be entitled to the benefit of the amount “actually paid” to the Department, i.e., 25%. - SC
Valuation of goods - assessee entitled to retain 75% of sales tax as incentive - w.e.f 1.7.2000 they shall only be entitled to the benefit of the amount “actually paid” to the Department, i.e., 25%. - SC
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