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 on Capital goods - capital goods were used for the manufacture of excisable goods on which duty was paid - subsequently assessee opted for exemption - eligibility of Cenvat credit is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods. - AT
CENVAT credit on Capital goods - capital goods were used for the manufacture of excisable goods on which duty was paid - subsequently assessee opted for exemption - eligibility of Cenvat credit is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods. - AT
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