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 - fake invoices without supply of goods - The appellants had provided the Railway Receipts (RR’s) under cover of which the inputs had come. The disputed invoices have crossreferences of the corresponding RR’s. The department made no efforts to verify the genuineness of the RR’s - Hence, it cannot be said that the invoices received in the appellants’ factory were not accompanied by duty paid goods. - AT
CENVAT Credit - fake invoices without supply of goods - The appellants had provided the Railway Receipts (RR’s) under cover of which the inputs had come. The disputed invoices have crossreferences of the corresponding RR’s. The department made no efforts to verify the genuineness of the RR’s - Hence, it cannot be said that the invoices received in the appellants’ factory were not accompanied by duty paid goods. - AT
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