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 - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to avail CENVAT credit of service tax paid on warehousing services performed outside the country (post export services)? - Held Yes - AT
CENVAT credit - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to avail CENVAT credit of service tax paid on warehousing services performed outside the country (post export services)? - Held Yes - AT
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