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 - reversal of credit - since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. - AT
Cenvat credit - reversal of credit - since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. - AT
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