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...
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
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