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...
Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with regard to goods which was neither sent directly to Job worker nor received back directly from job worker, demand confirmed - AT
Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with regard to goods which was neither sent directly to Job worker nor received back directly from job worker, demand confirmed - AT
Note: It is a system-generated summary and is for quick reference only.