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...
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudication on remand after affording personal hearing; the petitioner must file detailed submissions within thirty days. If the petitioner does not comply, the respondent may proceed to recover tax as if the writs were dismissed, and the writ petitions are disposed.
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudication on remand after affording personal hearing; the petitioner must file detailed submissions within thirty days. If the petitioner does not comply, the respondent may proceed to recover tax as if the writs were dismissed, and the writ petitions are disposed.
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