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...
Demand of excise duty / reversal of cenvat credit - shortages of raw material - the shortages found are very minor in nature, i.e. 0.6% which is well accepted in petroleum products - there is no allegation that there is clandestine removal of goods by the appellant - demand set aside - AT
Demand of excise duty / reversal of cenvat credit - shortages of raw material - the shortages found are very minor in nature, i.e. 0.6% which is well accepted in petroleum products - there is no allegation that there is clandestine removal of goods by the appellant - demand set aside - AT
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