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 on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and repairs of the same - appellant was under the belief that trading not being a service at all there is no requirement to maintain separate accounts - extended period of limitation cannot be invoked - AT
CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and repairs of the same - appellant was under the belief that trading not being a service at all there is no requirement to maintain separate accounts - extended period of limitation cannot be invoked - AT
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