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 - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had not been received by the appellant unit and that the input credit documents were in the name of the sister unit - credit cannot be denied.
CENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had not been received by the appellant unit and that the input credit documents were in the name of the sister unit - credit cannot be denied.
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