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 – Revenue was of the view that the appellant received was scrap and not capital goods – as the use of the goods received by the Appellant from their other units as capital goods is not disputed - credit allowed - AT
Cenvat credit – Revenue was of the view that the appellant received was scrap and not capital goods – as the use of the goods received by the Appellant from their other units as capital goods is not disputed - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.