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...
Reversal of CENVAT Credit - The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these inputs are cleared as such - credit cannot be denied
Reversal of CENVAT Credit - The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these inputs are cleared as such - credit cannot be denied
Note: It is a system-generated summary and is for quick reference only.