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 - Denial of input service credit in the hands of Job worker who is availing the benefit of exemption notification no. 8/2005 ST and 214/86 CE and did not pay Central Excise duty and service tax on the job work goods - credit allowed - AT
Cenvat Credit - Denial of input service credit in the hands of Job worker who is availing the benefit of exemption notification no. 8/2005 ST and 214/86 CE and did not pay Central Excise duty and service tax on the job work goods - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.