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...
Return of goods - disallowance of CENVAT credit - it is immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee - AT
Return of goods - disallowance of CENVAT credit - it is immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee - AT
Note: It is a system-generated summary and is for quick reference only.