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...
SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC
SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC
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