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 - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from outside the factory for water supply to plant are covered under the scope of definition of ‘input service’ as provided u/r 2(l) of CCR, 2004? - Held Yes - AT
CENVAT credit - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from outside the factory for water supply to plant are covered under the scope of definition of ‘input service’ as provided u/r 2(l) of CCR, 2004? - Held Yes - AT
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