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 - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no reason to deny the credit on capital goods availed for installing and setting up of MGU prior to grant of single registration. - AT
Cenvat Credit - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no reason to deny the credit on capital goods availed for installing and setting up of MGU prior to grant of single registration. - AT
Note: It is a system-generated summary and is for quick reference only.
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