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 - defective goods returned by the customer - The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit - it is clear case of harassment to the assessee by the departmental officer.
CENVAT Credit - defective goods returned by the customer - The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit - it is clear case of harassment to the assessee by the departmental officer.
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