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...
Rejection of registration application - Rule 9(5) of the CGST Rules, 2017 - reason states that the petitioner needs to produce authorization to deal with the lottery Service under various statutory provisions - such matters could not be insisted from an applicant as there is no provision under the GST Act or Rules insisting production of any documents as referred in reason - reasons set aside - direct to reconsidered de hors
Rejection of registration application - Rule 9(5) of the CGST Rules, 2017 - reason states that the petitioner needs to produce authorization to deal with the lottery Service under various statutory provisions - such matters could not be insisted from an applicant as there is no provision under the GST Act or Rules insisting production of any documents as referred in reason - reasons set aside - direct to reconsidered de hors
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