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...
Refund of Input Tax Credit - rejection on account of Inverted Tax Structure - Export at concessional rate of GST - The burden to prove on which date and how the related documents were supplied is on the appellant. There should be a dated acknowledgement duly stamped by the department to prove that the relevant documents have been submitted to the department so that benefit could be provided to the appellant. - Commissioner
Refund of Input Tax Credit - rejection on account of Inverted Tax Structure - Export at concessional rate of GST - The burden to prove on which date and how the related documents were supplied is on the appellant. There should be a dated acknowledgement duly stamped by the department to prove that the relevant documents have been submitted to the department so that benefit could be provided to the appellant. - Commissioner
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