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 - if the duty liability was not discharged, the manufacturer was responsible and the liability cannot be fastened on the assessees unless it was found that assessee was a party to incorrect endorsement on the invoices .... - AT
Cenvat Credit - if the duty liability was not discharged, the manufacturer was responsible and the liability cannot be fastened on the assessees unless it was found that assessee was a party to incorrect endorsement on the invoices .... - AT
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