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...
Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts.
Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts.
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