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 - it cannot be said that the goods manufactured and cleared under exemption were manufactured from all the inputs which were used exclusively in such exempted goods - the option of payment of 8% / 10% held as correct.
CENVAT credit - common inputs - it cannot be said that the goods manufactured and cleared under exemption were manufactured from all the inputs which were used exclusively in such exempted goods - the option of payment of 8% / 10% held as correct.
Note: It is a system-generated summary and is for quick reference only.