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 rebate claim - Rule 18 - rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% or 5% - excess amount paid to be re-credited in cenvat credit account - CGOVT
Denial of rebate claim - Rule 18 - rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% or 5% - excess amount paid to be re-credited in cenvat credit account - CGOVT
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