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...
Classification of goods – VIVITEK Projectors - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot be said to be meant for use solely or principally in an automatic data processing system of heading 8471 - AT
Classification of goods – VIVITEK Projectors - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot be said to be meant for use solely or principally in an automatic data processing system of heading 8471 - AT
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