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...
Construction service - Construction of canteen building covered under the definition of Input services under Rule 2(1) of Cenvat credit Rules 2004 OR Not - The definition of input service has undergone change w.e.f 1.3.2011 - credit allowed since the issue involved is prior to amendment - AT
Construction service - Construction of canteen building covered under the definition of Input services under Rule 2(1) of Cenvat credit Rules 2004 OR Not - The definition of input service has undergone change w.e.f 1.3.2011 - credit allowed since the issue involved is prior to amendment - AT
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