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...
Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any clarification from the department during self-assessment - There is no mis-statement as all the facts have been correctly indicated in the ER-8 Returns filed by the appellant and also on the aluminium foils and packing of the goods even as per the SCN. - Demand beyond the normal period of limitation confirmed - AT
Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any clarification from the department during self-assessment - There is no mis-statement as all the facts have been correctly indicated in the ER-8 Returns filed by the appellant and also on the aluminium foils and packing of the goods even as per the SCN. - Demand beyond the normal period of limitation confirmed - AT
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