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...
Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required u/s 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount - HC
Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required u/s 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount - HC
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