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 - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the inputs/input services for the appellants in respect of their output services - Prima facie case is not in favor of appellant - AT
CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the inputs/input services for the appellants in respect of their output services - Prima facie case is not in favor of appellant - AT
Note: It is a system-generated summary and is for quick reference only.