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...
Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC
Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC
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