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 on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee had no control takes place - HC
Cenvat credit on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee had no control takes place - HC
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