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...
Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1 the same is to be treated as filed on the date when it was initially filed and as such cannot be treated as time barred - CGOVT
Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1 the same is to be treated as filed on the date when it was initially filed and as such cannot be treated as time barred - CGOVT
Note: It is a system-generated summary and is for quick reference only.