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...
PIL - allegation that officers has granted refund claims of excess tax (compensation cess) prior to the Notification dated 30.9.2019 - an individual dispute should not be allowed to be converted into a PIL. It cannot be ruled that this writ petition may be sponsored by some interested persons who are having any grudge against the private respondents. - Public Interest Litigation petition is dismissed with ₹ 5,000/- cost
PIL - allegation that officers has granted refund claims of excess tax (compensation cess) prior to the Notification dated 30.9.2019 - an individual dispute should not be allowed to be converted into a PIL. It cannot be ruled that this writ petition may be sponsored by some interested persons who are having any grudge against the private respondents. - Public Interest Litigation petition is dismissed with ₹ 5,000/- cost
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