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 of export duty - Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment, only on the basis of decision in another person's case - AT
Refund of export duty - Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment, only on the basis of decision in another person's case - AT
Note: It is a system-generated summary and is for quick reference only.
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