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 - Job Work - no reason for not permitting the appellant to clear the finished goods manufactured at the job worker’s premises under the provisions of Rule 4(6) of the Cenvat Credit Rules, 2004 - AT
Cenvat Credit - Job Work - no reason for not permitting the appellant to clear the finished goods manufactured at the job worker’s premises under the provisions of Rule 4(6) of the Cenvat Credit Rules, 2004 - AT
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