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 on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises - AT
Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises - AT
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