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...
Even if the appellants have paid or suffered tax liability by mistake, they cannot claim the refund thereof under Rule 5 of cenvat credit rules but, under other facilitating provisions in the law - refund rightly rejected. - AT
Even if the appellants have paid or suffered tax liability by mistake, they cannot claim the refund thereof under Rule 5 of cenvat credit rules but, under other facilitating provisions in the law - refund rightly rejected. - AT
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