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...
Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be denied - The impugned order has erred in crediting the excess tax collected in the Consumer Welfare Fund - Refund allowed. - AT
Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be denied - The impugned order has erred in crediting the excess tax collected in the Consumer Welfare Fund - Refund allowed. - AT
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