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...
Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the applicant, without giving the benefit of input tax credit - The finding of the Tribunal depriving the assessee benefit of input tax on undisclosed purchase of mustard seed is against the law and it cannot be sustained
Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the applicant, without giving the benefit of input tax credit - The finding of the Tribunal depriving the assessee benefit of input tax on undisclosed purchase of mustard seed is against the law and it cannot be sustained
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