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 - allegation of non-receipt of inputs - Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the copies of the documents as annexed along with the written synopsis. - It is deemed appropriate that the Adjudicating Authority has to give a clear finding to the effect what precisely is still missing for want of RG 23 A Part I register - Matter restored back - AT
CENVAT Credit - allegation of non-receipt of inputs - Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the copies of the documents as annexed along with the written synopsis. - It is deemed appropriate that the Adjudicating Authority has to give a clear finding to the effect what precisely is still missing for want of RG 23 A Part I register - Matter restored back - AT
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