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...
Interest on delayed refund of Central Excise duty paid - Mere bald and omnibus submissions of the respondents that the petitioners are not entitled to interest on delayed refund on Excise Duty cannot be sustained - The Board’s Circular cannot alter the position and ascribe any contrary view which will be in conflict with the Judicial Pronouncements, - HC
Interest on delayed refund of Central Excise duty paid - Mere bald and omnibus submissions of the respondents that the petitioners are not entitled to interest on delayed refund on Excise Duty cannot be sustained - The Board’s Circular cannot alter the position and ascribe any contrary view which will be in conflict with the Judicial Pronouncements, - HC
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