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...
Waiver of pre-deposit of duty - The main contention of the applicant is that they have paid service tax and therefore demand of central excise duty on the same process cannot be sustained, is not acceptable - AT
Waiver of pre-deposit of duty - The main contention of the applicant is that they have paid service tax and therefore demand of central excise duty on the same process cannot be sustained, is not acceptable - AT
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