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 – amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in the cenvat account is correct - AT
Cenvat credit – amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in the cenvat account is correct - AT
Note: It is a system-generated summary and is for quick reference only.