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 - Service tax paid by the head office under reverse charge - Appellants were availing the CENVAT credit of the service tax so paid by the head office and distributed by them and were utilising the same for discharge of their service tax liability - demand set aside - AT
CENVAT Credit - Service tax paid by the head office under reverse charge - Appellants were availing the CENVAT credit of the service tax so paid by the head office and distributed by them and were utilising the same for discharge of their service tax liability - demand set aside - AT
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