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...
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
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