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 claim of excess duty paid - price revision with retrospective effect - rejection on the ground of unjust enrichment - It is found that adequate entries have been made by the appellant in the Books of Accounts and they have credited the account of Hero Motor Corp. Further, the amount of refund claim have been shown as duty recoverable from the revenue in the Books of Accounts and the financial statements of the appellant being balance-sheet. - Refund allowed - AT
Refund claim of excess duty paid - price revision with retrospective effect - rejection on the ground of unjust enrichment - It is found that adequate entries have been made by the appellant in the Books of Accounts and they have credited the account of Hero Motor Corp. Further, the amount of refund claim have been shown as duty recoverable from the revenue in the Books of Accounts and the financial statements of the appellant being balance-sheet. - Refund allowed - AT
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