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 - appellant have received the duty paid files from the other unit and thereafter the same was exported along with own manufactured files - whether the appellant are entitled for the cenvat credit on the duty paid goods received and resold for the purpose of export in terms of Rule 16? - Held Yes - AT
CENVAT credit - appellant have received the duty paid files from the other unit and thereafter the same was exported along with own manufactured files - whether the appellant are entitled for the cenvat credit on the duty paid goods received and resold for the purpose of export in terms of Rule 16? - Held Yes - AT
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