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...
Refund claim - Unjust enrichment - stock transfer to another unit - the Abu Road unit which had taken the Cenvat credit of the duty paid by Satnoor unit had reversed the Cenvat credit equal to the refund amount. - Refund allowed - AT
Refund claim - Unjust enrichment - stock transfer to another unit - the Abu Road unit which had taken the Cenvat credit of the duty paid by Satnoor unit had reversed the Cenvat credit equal to the refund amount. - Refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.