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 - manufacturing loss, but also goods which were traded by the petitioner sold as such - there is no scope for reversal of input tax credit on inputs which get consumed during the course of manufacture as “invisible loss”.
Input Tax Credit - manufacturing loss, but also goods which were traded by the petitioner sold as such - there is no scope for reversal of input tax credit on inputs which get consumed during the course of manufacture as “invisible loss”.
Note: It is a system-generated summary and is for quick reference only.
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TaxTMI 
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