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 excess paid excise duty - It is clear from these documents that the appellant has not claimed rebate on these invoices. They have also furnished the Certificate from their Chartered Accountant to show that the rebate has not been claimed on these invoices. - The rejection of refund is unjustified - AT
Refund of excess paid excise duty - It is clear from these documents that the appellant has not claimed rebate on these invoices. They have also furnished the Certificate from their Chartered Accountant to show that the rebate has not been claimed on these invoices. - The rejection of refund is unjustified - AT
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