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...
The appellant is entitled to the refund of excise duty paid by them after adjusting the amount of CENVAT credit under Rule 11 (3) of CCR, 2004 calculated as on the date on which they have claimed the benefit of the exemption.
The appellant is entitled to the refund of excise duty paid by them after adjusting the amount of CENVAT credit under Rule 11 (3) of CCR, 2004 calculated as on the date on which they have claimed the benefit of the exemption.
Note: It is a system-generated summary and is for quick reference only.