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 - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year - if the assessee files a refund claim once in a year that will also avoid the multiplicity - Refund claim to be allowed..... - AT
Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year - if the assessee files a refund claim once in a year that will also avoid the multiplicity - Refund claim to be allowed..... - AT
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