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...
Rate of Interest on Refund of duty paid - once there is a notification of Central Government fixing 6% as the rate of interest same has to be followed as having power of statute. - The error of adjudication which is very much apparent irrespective once committed cannot be repeated.
Rate of Interest on Refund of duty paid - once there is a notification of Central Government fixing 6% as the rate of interest same has to be followed as having power of statute. - The error of adjudication which is very much apparent irrespective once committed cannot be repeated.
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