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 of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope of the decision in the case of PUSHPA DEVI JAIN [2023 (3) TMI 1375 - CALCUTTA HIGH COURT] - Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon’ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. - Refund allowed - HC
Refund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope of the decision in the case of PUSHPA DEVI JAIN [2023 (3) TMI 1375 - CALCUTTA HIGH COURT] - Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon’ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. - Refund allowed - HC
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