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...
Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even after expiry of period of validity of 31-1-2015, the petitioner applied for extension of the validity period only on 17-4-2015. At all stages the petitioner had thus shown a degree of slowness. - No relief.
Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even after expiry of period of validity of 31-1-2015, the petitioner applied for extension of the validity period only on 17-4-2015. At all stages the petitioner had thus shown a degree of slowness. - No relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
