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 CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
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