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 - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of “Input” - use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products - input allowable
CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of “Input” - use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products - input allowable
Note: It is a system-generated summary and is for quick reference only.