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 of service tax paid on GTA services paid on transportation of inputs to the job worker premises and transportation of goods from job worker premises to the depot of the appellant - demand beyond normal period of limitation set aside - AT
Cenvat Credit of service tax paid on GTA services paid on transportation of inputs to the job worker premises and transportation of goods from job worker premises to the depot of the appellant - demand beyond normal period of limitation set aside - AT
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