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...
Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner is set aside - The tax and penalty deposited by the appellant u/s 129 (1) may be refunded - A penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act. - Commissioner
Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner is set aside - The tax and penalty deposited by the appellant u/s 129 (1) may be refunded - A penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act. - Commissioner
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