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...
Interest on Excess cenvat credit – Tribunal’s order to attain finality since no further appeal, they are not now entitled to avail the benefit of declaration of law by the Hon’ble Supreme Court subsequent to the conclusion of the proceeding - AT
Interest on Excess cenvat credit – Tribunal’s order to attain finality since no further appeal, they are not now entitled to avail the benefit of declaration of law by the Hon’ble Supreme Court subsequent to the conclusion of the proceeding - AT
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