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...
Stay Application – Export under bond - conditions and procedures - export of exempted / non excisable goods - Having regard to the fact that ultimately the goods removed without payment of duty used for export which is the objective of the scheme and there can be views on the issue as to whether conditions and procedure can be separated - stay granted - AT
Stay Application – Export under bond - conditions and procedures - export of exempted / non excisable goods - Having regard to the fact that ultimately the goods removed without payment of duty used for export which is the objective of the scheme and there can be views on the issue as to whether conditions and procedure can be separated - stay granted - AT
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