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...
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the respondent towards duty and interest were at large and the amounts were already deposited when the scheme came into force. The circular issued by the Central Board of Indirect Taxes and Customs relied upon by the respondent also clearly shows that the department was liable to adjust the entire amount deposited by the assessee under protest prior to the adjudication of the liability either towards Central Excise Duty or towards the interest. - HC
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the respondent towards duty and interest were at large and the amounts were already deposited when the scheme came into force. The circular issued by the Central Board of Indirect Taxes and Customs relied upon by the respondent also clearly shows that the department was liable to adjust the entire amount deposited by the assessee under protest prior to the adjudication of the liability either towards Central Excise Duty or towards the interest. - HC
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