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...
Calculation CENVAT credit reversed under Rule 6(3) - revenue claimed that appellant would be liable to pay an amount @ 5% / 10% on the extra amount of 5% / 10% being recovered from the customers - matter referred to Larger Bench - AT
Calculation CENVAT credit reversed under Rule 6(3) - revenue claimed that appellant would be liable to pay an amount @ 5% / 10% on the extra amount of 5% / 10% being recovered from the customers - matter referred to Larger Bench - AT
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