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...
Exemption from GST - freight charges recovered by the Applicant from the customer without issuance of consignment note - As the contract consists of two or more taxable supplies of goods and services and their combination, is a composite supply as defined u/s 2(30) of the GST Act. - Benefit of exemption not available.
Exemption from GST - freight charges recovered by the Applicant from the customer without issuance of consignment note - As the contract consists of two or more taxable supplies of goods and services and their combination, is a composite supply as defined u/s 2(30) of the GST Act. - Benefit of exemption not available.
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