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...
Levy of tax and penalty - Failure to produce E-way Bill for certain items - tax and penalty were imposed only upon the goods which were not accompanied with any document i.e. GRs, Invoices and/or E-way bills. - Learned counsel for the petitioner has not been able to dispute the fact that invoices relating to 9 items were never produced before the Proper Officer and Polyester Fabric was also found in excess by 11,300 meters - Petition dismissed - HC
Levy of tax and penalty - Failure to produce E-way Bill for certain items - tax and penalty were imposed only upon the goods which were not accompanied with any document i.e. GRs, Invoices and/or E-way bills. - Learned counsel for the petitioner has not been able to dispute the fact that invoices relating to 9 items were never produced before the Proper Officer and Polyester Fabric was also found in excess by 11,300 meters - Petition dismissed - HC
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