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...
Cenvat Credit – Payment of duty on non excisable goods - when they have cleared their finished product on payment of duty, the same may be treated as reversal of Cenvat Credit availed on inputs - AT
Cenvat Credit – Payment of duty on non excisable goods - when they have cleared their finished product on payment of duty, the same may be treated as reversal of Cenvat Credit availed on inputs - AT
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