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 - Membership of Club Service - Health Insurance Service - there is no evidence produced by the Department to prove that even these two services were for personal use of the appellant - In absence thereof, there are no logic in confirming the recovery of Cenvat credit availed by the appellant on these two services - AT
CENVAT Credit - input services - Membership of Club Service - Health Insurance Service - there is no evidence produced by the Department to prove that even these two services were for personal use of the appellant - In absence thereof, there are no logic in confirming the recovery of Cenvat credit availed by the appellant on these two services - AT
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