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...
Under the scheme of the Cenvat Credit Rules, 2004, Service Tax paid on all those services which the appellant assessee has utilised directly or indirectly, in or in relation to manufacture of the final products is entitled to claim the credit.
Under the scheme of the Cenvat Credit Rules, 2004, Service Tax paid on all those services which the appellant assessee has utilised directly or indirectly, in or in relation to manufacture of the final products is entitled to claim the credit.
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