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 - investigation conducted at CCE, Merrut - Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturing during the impugned period - entries of vehicles at the toll barriers certified that the movements of raw material and finished goods - report of Jurisdictional Commissioner to CC show that allegation is based on assumption and presumption - cenvat credit can’t be denied
CENVAT credit - investigation conducted at CCE, Merrut - Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturing during the impugned period - entries of vehicles at the toll barriers certified that the movements of raw material and finished goods - report of Jurisdictional Commissioner to CC show that allegation is based on assumption and presumption - cenvat credit can’t be denied
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