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...
Extended period of limitation - Clearance of goods to sister establishment - Non reversal of credit on such goods before clearance - it has not been established as to which entry in ER-1 were wrong or erroneous - there is no requirement of the law to submit the Invoices with the department - allegation of suppression of facts cannot sustain - AT
Extended period of limitation - Clearance of goods to sister establishment - Non reversal of credit on such goods before clearance - it has not been established as to which entry in ER-1 were wrong or erroneous - there is no requirement of the law to submit the Invoices with the department - allegation of suppression of facts cannot sustain - AT
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