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...
Validity of assessment order – order of the AO that on the sales made by the petitioner to other VAT dealers within the State, is only to willfully evade payment of tax, are neither findings based on no evidence nor are such findings perverse - HC
Validity of assessment order – order of the AO that on the sales made by the petitioner to other VAT dealers within the State, is only to willfully evade payment of tax, are neither findings based on no evidence nor are such findings perverse - HC
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