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 - duty paying documents - The Tribunal concludes that the Assessee's claim for CENVAT Credit is not valid, as the inputs claimed to have been purchased were found to be fraudulent, and upholds the Commissioner's order confirming the demand against the Assessee.
CENVAT Credit - duty paying documents - The Tribunal concludes that the Assessee's claim for CENVAT Credit is not valid, as the inputs claimed to have been purchased were found to be fraudulent, and upholds the Commissioner's order confirming the demand against the Assessee.
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