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...
SEZ Unit - Refund of accumulated CENVAT of input service - rejection on the ground that since the amount of service tax on which CENVAT credit was availed was paid under VCES Scheme, in terms of Section 109 of Finance Act, 2013, any amount paid in pursuance of declaration made under sub section 1 of section 107 was not refundable under any circumstances - Restriction in applicable in case of SEZ unit - refund allowed.
SEZ Unit - Refund of accumulated CENVAT of input service - rejection on the ground that since the amount of service tax on which CENVAT credit was availed was paid under VCES Scheme, in terms of Section 109 of Finance Act, 2013, any amount paid in pursuance of declaration made under sub section 1 of section 107 was not refundable under any circumstances - Restriction in applicable in case of SEZ unit - refund allowed.
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