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 - As such the appellant was duty bound to supply the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the circumstance, thus hold that the appellant has correctly availed the credit on outward transportation charges. - AT
CENVAT credit - As such the appellant was duty bound to supply the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the circumstance, thus hold that the appellant has correctly availed the credit on outward transportation charges. - AT
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