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...
SSI exemption - CENVAT credit - stock of inputs lying as such and contained in process and in final products - the appellant had nil balance in their Cenvat credit account no amount was required to be reversed - AT
SSI exemption - CENVAT credit - stock of inputs lying as such and contained in process and in final products - the appellant had nil balance in their Cenvat credit account no amount was required to be reversed - AT
Note: It is a system-generated summary and is for quick reference only.