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 claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a period of one year from the date of the order directing refund in favour of the appellant - The Tribunal erred in considering the date of finalization of price between the appellant and their customers as relevant date in the light of Explanation B (ec) of Section 11 of the Act - HC
Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a period of one year from the date of the order directing refund in favour of the appellant - The Tribunal erred in considering the date of finalization of price between the appellant and their customers as relevant date in the light of Explanation B (ec) of Section 11 of the Act - HC
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