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...
The mere fact that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee to contend that sales tax at 12% was to be levied on the price excluding entry tax - HC
The mere fact that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee to contend that sales tax at 12% was to be levied on the price excluding entry tax - HC
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