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...
Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT
Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT
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