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...
The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the contention of the revenue is accepted, the exemption notification no.4/2006-CE would be rendered in fructuous or meaningless - AT
The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the contention of the revenue is accepted, the exemption notification no.4/2006-CE would be rendered in fructuous or meaningless - AT
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