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...
Rebate of duty - Government observes that after the abolition of Rule 12B of Central Excise Rules, 2002, the applicant is not deemed to be a manufacturer after 8-7-04, so they cannot avail cenvat credit on the goods received in factory after that date - As they have utilized the wrongly availed cenvat credit, so the rebate was rightly denied by the lower authorities .... - CGOVT
Rebate of duty - Government observes that after the abolition of Rule 12B of Central Excise Rules, 2002, the applicant is not deemed to be a manufacturer after 8-7-04, so they cannot avail cenvat credit on the goods received in factory after that date - As they have utilized the wrongly availed cenvat credit, so the rebate was rightly denied by the lower authorities .... - CGOVT
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