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...
Refund claim - reversal of cenvat credit wrongly - whether the appellant is required to reverse the CENVAT credit availed on inputs and input services attributable to LPG cleared by availing exemption - reversal is in accordance with law - no refund - AT
Refund claim - reversal of cenvat credit wrongly - whether the appellant is required to reverse the CENVAT credit availed on inputs and input services attributable to LPG cleared by availing exemption - reversal is in accordance with law - no refund - AT
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