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 - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair, Renovation and Modernisation of existing factory still covered under the definition of Input Service
CENVAT Credit - input services - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair, Renovation and Modernisation of existing factory still covered under the definition of Input Service
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