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...
Demand of Interest u/s Section 8(1) of the UPTT Act - liability to pay tax on purchase of oil seeds - claim for exemption raised by the assessee was dependent on the issuance of the statutory forms and it is admitted that no such forms ever came to be issued - there was a promise on part of the selling dealers to issue Form III-C(2) would be of no avail, insofar as the revenue authorities are concerned - tax & interest payable
Demand of Interest u/s Section 8(1) of the UPTT Act - liability to pay tax on purchase of oil seeds - claim for exemption raised by the assessee was dependent on the issuance of the statutory forms and it is admitted that no such forms ever came to be issued - there was a promise on part of the selling dealers to issue Form III-C(2) would be of no avail, insofar as the revenue authorities are concerned - tax & interest payable
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