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 VAT - goods sold inter-state - petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the benefit of reduced tax
Refund of VAT - goods sold inter-state - petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the benefit of reduced tax
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