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...
Denial of CENVAT Credit - Appellant will not be entitled for Cenvat credit of service tax paid on Marine Insurance Policies taken in respect of the tugs and barges or materials brought in a ship or in respect of life or health or medi-claim insurance of the employees/families. - AT
Denial of CENVAT Credit - Appellant will not be entitled for Cenvat credit of service tax paid on Marine Insurance Policies taken in respect of the tugs and barges or materials brought in a ship or in respect of life or health or medi-claim insurance of the employees/families. - AT
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