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...
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
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