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...
Profiteering - supply of Monitors and TVs of screen size upto 32 inches - benefit of reduction in GST rate was not passed on to the recipients by way of commensurate reduction in the price - the Respondent has not submitted any argument against the charges framed in the DGAP's Report. Therefore there are no basis to differ from the findings of the DGAP that the Respondent had indeed contravened the provisions of Section 171 of the CGST Act 2017 - NAPA
Profiteering - supply of Monitors and TVs of screen size upto 32 inches - benefit of reduction in GST rate was not passed on to the recipients by way of commensurate reduction in the price - the Respondent has not submitted any argument against the charges framed in the DGAP's Report. Therefore there are no basis to differ from the findings of the DGAP that the Respondent had indeed contravened the provisions of Section 171 of the CGST Act 2017 - NAPA
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