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...
Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. - appellant are entitled for refund claim - AT
Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. - appellant are entitled for refund claim - AT
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