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...
Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the impact of denial of ITC, supplied as a part of restaurant service, to make up for the denial of ITC post-GST rate reduction - The amount as determined is directed to be deposited in two equal parts, in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund - NAPA
Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the impact of denial of ITC, supplied as a part of restaurant service, to make up for the denial of ITC post-GST rate reduction - The amount as determined is directed to be deposited in two equal parts, in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund - NAPA
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