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 - input services - GTA service - Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the Rules 2004 availed the Cenvat Credit which was not available, the Revenue, was within its right in imposing recovery, interest and penalty.
CENVAT credit - input services - GTA service - Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the Rules 2004 availed the Cenvat Credit which was not available, the Revenue, was within its right in imposing recovery, interest and penalty.
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