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...
Availment of Cenvat Credit on input - Job work - Appellants had produced the documentary evidence in the form of delivery challans of receipt of the casting from the second job worker - The said delivery challans indicate the quantity dispatched to the Appellant - credit allowed - AT
Availment of Cenvat Credit on input - Job work - Appellants had produced the documentary evidence in the form of delivery challans of receipt of the casting from the second job worker - The said delivery challans indicate the quantity dispatched to the Appellant - credit allowed - AT
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