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 on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand cannot be fastened against the appellant. - AT
Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand cannot be fastened against the appellant. - AT
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