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...
Procurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Since sale made by the assessee was in the course of inter-State trade or commerce u/s 3 of the CST Act, the assessee in terms of the Notification was entitled to exemption from payment of purchase tax u/s 5A of the Act - HC
Procurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Since sale made by the assessee was in the course of inter-State trade or commerce u/s 3 of the CST Act, the assessee in terms of the Notification was entitled to exemption from payment of purchase tax u/s 5A of the Act - HC
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