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 - reasonable steps to be taken by the assessee to ensure that duty has been paid by the supplier of inputs - The department has not sufficiently proved its case. The allegations in the show cause notice are not supported by any solid evidence but only statements. Hence, even a preponderance of probability has not been proved by the department.
CENVAT Credit - reasonable steps to be taken by the assessee to ensure that duty has been paid by the supplier of inputs - The department has not sufficiently proved its case. The allegations in the show cause notice are not supported by any solid evidence but only statements. Hence, even a preponderance of probability has not been proved by the department.
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