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 SAD - N/N. 102/2007 - entity who had paid VAT were different from the importer - certificate issued by the VAT clearly certifies that Mr. Ahmed Hajee Mohiudeen is the proprietor of M/s. Mohiudeen Saw Mills and M/s. Hajee Timber Complex and they have been registered dealer under the Karnataka VAT - the objection of the Department that these two concerns are separate entities is not justified - refund allowable
Refund of SAD - N/N. 102/2007 - entity who had paid VAT were different from the importer - certificate issued by the VAT clearly certifies that Mr. Ahmed Hajee Mohiudeen is the proprietor of M/s. Mohiudeen Saw Mills and M/s. Hajee Timber Complex and they have been registered dealer under the Karnataka VAT - the objection of the Department that these two concerns are separate entities is not justified - refund allowable
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