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...
Area based exemption - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - It is found that the adjudicating authority has not touched upon rule 6(3D) of the Cenvat Credit Rules, 2004 while deciding the eligibility of the exemption notification no. 30/2004-CE - matter remanded back - AT
Area based exemption - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - It is found that the adjudicating authority has not touched upon rule 6(3D) of the Cenvat Credit Rules, 2004 while deciding the eligibility of the exemption notification no. 30/2004-CE - matter remanded back - AT
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