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...
Eligibility of refund claim of input services on export of goods - The contention of the appellant that cleaning activity is not taxable and therefore refund of Service Tax paid thereon should be given under Section 11B of Central Excise Act is not relevant and tenable because the refund claim was filed and claimed in terms of provisions of Notification No. 41/2007-ST and not under the provisions of Section 11B of Central Excise Act - AT
Eligibility of refund claim of input services on export of goods - The contention of the appellant that cleaning activity is not taxable and therefore refund of Service Tax paid thereon should be given under Section 11B of Central Excise Act is not relevant and tenable because the refund claim was filed and claimed in terms of provisions of Notification No. 41/2007-ST and not under the provisions of Section 11B of Central Excise Act - AT
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