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...
Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same .... - HC
Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same .... - HC
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