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 - denial on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture - they have taken credit on the duty paid on wire rodes and after the process of drawing they have paid duty determined on clearances on the transaction value - Cenvat Credit is legally admissible. - AT
CENVAT credit - denial on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture - they have taken credit on the duty paid on wire rodes and after the process of drawing they have paid duty determined on clearances on the transaction value - Cenvat Credit is legally admissible. - AT
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