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 CENVAT Credit - supplier of the goods is not a manufacturer - Once the supplier of the goods had discharged the duty liability, the recipient can take CENVAT Credit of the duty paid - AT
Denial of CENVAT Credit - supplier of the goods is not a manufacturer - Once the supplier of the goods had discharged the duty liability, the recipient can take CENVAT Credit of the duty paid - AT
Note: It is a system-generated summary and is for quick reference only.