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 of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any fundamental change so as to conclude that what was imported by the assessee was different from the item which ultimately was sold by them in the local market - Refund allowed - AT
Refund of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any fundamental change so as to conclude that what was imported by the assessee was different from the item which ultimately was sold by them in the local market - Refund allowed - AT
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