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 refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - assessee cannot take the benefit of protest lodged by other manufacturer - AT
Denial of refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - assessee cannot take the benefit of protest lodged by other manufacturer - AT
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