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 dismissed civil revision u/s 86 of Rajasthan Sales Tax Act, 1994. Exercising jurisdiction u/s 22A, HC held that as per Explanation II, "goods in transport" means goods handed over to carrier but not delivered. Since none of 5 consignees confirmed purchase and one filed complaint against petitioner, goods were in transit at time of seizure, covered u/s 22A. Proper documentation essential to avoid penalties. Civil revision dismissed.
HC dismissed civil revision u/s 86 of Rajasthan Sales Tax Act, 1994. Exercising jurisdiction u/s 22A, HC held that as per Explanation II, "goods in transport" means goods handed over to carrier but not delivered. Since none of 5 consignees confirmed purchase and one filed complaint against petitioner, goods were in transit at time of seizure, covered u/s 22A. Proper documentation essential to avoid penalties. Civil revision dismissed.
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