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...
Reimbursement of State Sales tax paid - inter-state transaction - Despite repeated requests to process its application for refund and to issue the Refund Payment Order, no steps were taken. - Refund to be made with interest @ 9% from the date of expiry of 6 months of the date of receipt of the application.
Reimbursement of State Sales tax paid - inter-state transaction - Despite repeated requests to process its application for refund and to issue the Refund Payment Order, no steps were taken. - Refund to be made with interest @ 9% from the date of expiry of 6 months of the date of receipt of the application.
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