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...
HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01 application.
HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01 application.
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