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 - inputs - Proper invoices or not - Merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit Team - It is seen that there is no dispute about the eligibility of Cenvat Credit on account of the Invoices raised - Credit allowed - AT
CENVAT Credit - inputs - Proper invoices or not - Merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit Team - It is seen that there is no dispute about the eligibility of Cenvat Credit on account of the Invoices raised - Credit allowed - AT
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