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...
Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. - AT
Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. - AT
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