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 prefabricated shelters while providing telephone services - the appellant has bona fide reasons to believe that he is entitled to the CENVAT credit and he has disclosed the same in his ST-3 returns - entire demand is time barred - AT
CENVAT credit on prefabricated shelters while providing telephone services - the appellant has bona fide reasons to believe that he is entitled to the CENVAT credit and he has disclosed the same in his ST-3 returns - entire demand is time barred - AT
Note: It is a system-generated summary and is for quick reference only.