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...
Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the subsequent period, could not be rejected on the ground that the appellant has taken excess refund for the period prior to 22.12.2002 - AT
Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the subsequent period, could not be rejected on the ground that the appellant has taken excess refund for the period prior to 22.12.2002 - AT
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