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 - When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. - the service tax paid availing the security service entitles the appellant to the CENVAT credit. - AT
Cenvat Credit - When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. - the service tax paid availing the security service entitles the appellant to the CENVAT credit. - AT
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