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...
Manufacture - In view of the provisions of Rule 16 of the Rule, in our considered view the appellant’s act of availing the Cenvat Credit in respect of bought out items i.e. Cable Jointing Kits is clearly admissible. - AT
Manufacture - In view of the provisions of Rule 16 of the Rule, in our considered view the appellant’s act of availing the Cenvat Credit in respect of bought out items i.e. Cable Jointing Kits is clearly admissible. - AT
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