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...
Job Work - Consideration for Levy of GST - as a compensation/exchange for the same, the respondent No. 4 allows the petitioner to retain the broken rice, bran and husk obtained in the course of milling of the paddy. - The assessment order, so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for milling of the paddy, is set aside - HC
Job Work - Consideration for Levy of GST - as a compensation/exchange for the same, the respondent No. 4 allows the petitioner to retain the broken rice, bran and husk obtained in the course of milling of the paddy. - The assessment order, so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for milling of the paddy, is set aside - HC
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