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...
Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject to scrutiny of genuiness thereof - AT
Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject to scrutiny of genuiness thereof - AT
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