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...
Addition u/s 43B - ED receivable from the DGFT - Whatever receivable from the DGFT, the amount is actually to be paid at the time of the purchases/imports. The appellant has only utilized the Cenvat credit for the payment of Excise duty and such the proposed action to disallow by applying the provisions of Section 43B is erroneous
Addition u/s 43B - ED receivable from the DGFT - Whatever receivable from the DGFT, the amount is actually to be paid at the time of the purchases/imports. The appellant has only utilized the Cenvat credit for the payment of Excise duty and such the proposed action to disallow by applying the provisions of Section 43B is erroneous
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