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 service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions - Matter restored before the CESTAT - HC
CENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions - Matter restored before the CESTAT - HC
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