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 - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the assessee-appellant that they were maintaining separate records.
CENVAT Credit - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the assessee-appellant that they were maintaining separate records.
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