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 - input services - The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011 - credit cannot be denied by applying the amendment made in the definition of ‘input service’ with effect from 1 April, 2011 - AT
CENVAT Credit - input services - The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011 - credit cannot be denied by applying the amendment made in the definition of ‘input service’ with effect from 1 April, 2011 - AT
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