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...
Cenvat Credit - duty paid by the Job worker - inputs which were transferred to the job worker without reversal of such credit - The case of the Revenue is that the appellants have availed credit on same inputs twice is not tenable - AT
Cenvat Credit - duty paid by the Job worker - inputs which were transferred to the job worker without reversal of such credit - The case of the Revenue is that the appellants have availed credit on same inputs twice is not tenable - AT
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