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...
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Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr. No.3(a)(b) & (c) is incomplete. - CGOVT
Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr. No.3(a)(b) & (c) is incomplete. - CGOVT
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