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 claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
Refund claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
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