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...
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
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