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...
Denial of refund claim - Refund claim of CENVAT Credit under Notification No. 41/2007 - appellant is entitled to the refund of Service Tax paid on the said activity of movement of empty containers from the yard to factory premises. - AT
Denial of refund claim - Refund claim of CENVAT Credit under Notification No. 41/2007 - appellant is entitled to the refund of Service Tax paid on the said activity of movement of empty containers from the yard to factory premises. - AT
Note: It is a system-generated summary and is for quick reference only.