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...
Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the approval of the Hon’ble High Court as per the scheme sanctioned by the High Courts, the denial of the same is neither justified nor warranted.
Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the approval of the Hon’ble High Court as per the scheme sanctioned by the High Courts, the denial of the same is neither justified nor warranted.
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