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...
Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
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