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 - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - The department fails to prove that said excess duty paid lacs was recovered by the assessee from the customers - refund allowed - AT
Refund claim - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - The department fails to prove that said excess duty paid lacs was recovered by the assessee from the customers - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.