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...
Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. - HC
Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. - HC
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