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...
Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - AT
Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - AT
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