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...
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
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