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...
Return of seized documents to petitioner - search and seizure under GST - Because of that declaration that the petitioner has no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored.
Return of seized documents to petitioner - search and seizure under GST - Because of that declaration that the petitioner has no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored.
Note: It is a system-generated summary and is for quick reference only.
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