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...
Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee were not required to reverse cenvat credit at all as they have not taken cenvat credit. - AT
Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee were not required to reverse cenvat credit at all as they have not taken cenvat credit. - AT
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