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 taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment later - there is no malafide intention - credit allowed - AT
CENVAT Credit taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment later - there is no malafide intention - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.