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...
Claim of refund - valuation - whether refund of VAT and interest received from the banks are not liable to be tax as duty of excise - any amount paid by the appellant shall be deposit made by them with the department although, the same has not paid under protest - refund allowed - AT
Claim of refund - valuation - whether refund of VAT and interest received from the banks are not liable to be tax as duty of excise - any amount paid by the appellant shall be deposit made by them with the department although, the same has not paid under protest - refund allowed - AT
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