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 - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not disputed - no scope to use the documents by the overseas company. So, the denial of cenvat Credit is not justified. - AT
CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not disputed - no scope to use the documents by the overseas company. So, the denial of cenvat Credit is not justified. - AT
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