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 - Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project - the denial of credit, on the speculation that the electricity likely to be generated in such Solar Project could also be sold by the appellant, is not justified - AT
Cenvat credit - Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project - the denial of credit, on the speculation that the electricity likely to be generated in such Solar Project could also be sold by the appellant, is not justified - AT
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