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...
Non-compliance with the pre-deposit - Section 62 (5) of the Punjab VAT Act - The petitioner having not complied with the mandatory requirement of the statute, cannot assert and challenge the order passed by the First Appellate Authority and the order passed by the Punjab VAT Tribunal as not sustainable - HC
Non-compliance with the pre-deposit - Section 62 (5) of the Punjab VAT Act - The petitioner having not complied with the mandatory requirement of the statute, cannot assert and challenge the order passed by the First Appellate Authority and the order passed by the Punjab VAT Tribunal as not sustainable - HC
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