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 - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to the date of the amendment and the deemed manufacture also happened prior to the amendment -the CVD will have to be adjusted against the CE duty settled as will the service tax paid on the input services
CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to the date of the amendment and the deemed manufacture also happened prior to the amendment -the CVD will have to be adjusted against the CE duty settled as will the service tax paid on the input services
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