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 - purchase of flats - allegation of Respondent had not passed on the benefit of Input Tax Credit (ITC) to them by way of commensurate reduction in prices of the flats - contravention of Section 171 (1) of the CGST Act, 2017 proved - NAPA
Profiteering - purchase of flats - allegation of Respondent had not passed on the benefit of Input Tax Credit (ITC) to them by way of commensurate reduction in prices of the flats - contravention of Section 171 (1) of the CGST Act, 2017 proved - NAPA
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