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...
Nature of duty paid by the 100% EOU - when the statute itself provides that what is being paid by a 100% EOU is excise duty, the question of denial of benefit of Notification or the CENVAT Credit Rules does not arise. - AT
Nature of duty paid by the 100% EOU - when the statute itself provides that what is being paid by a 100% EOU is excise duty, the question of denial of benefit of Notification or the CENVAT Credit Rules does not arise. - AT
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