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 - duty paying documents - The instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant’s name mentioning as a advertiser and therefore it is an invoice issued in the name of the appellant - Credit allowed - AT
Cenvat Credit - duty paying documents - The instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant’s name mentioning as a advertiser and therefore it is an invoice issued in the name of the appellant - Credit allowed - AT
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