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 of input tax credit in respect of tax paid on purchase of goods utilized for export - Delay in receipt of Convertible foreign exchange - The matter requires further examination - Notices issued - Petitioner asked to show that reasonable steps have been taken by the petitioner to realise the export proceeds. - HC
Refund of input tax credit in respect of tax paid on purchase of goods utilized for export - Delay in receipt of Convertible foreign exchange - The matter requires further examination - Notices issued - Petitioner asked to show that reasonable steps have been taken by the petitioner to realise the export proceeds. - HC
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