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...
Nature of Product - Whether cassia meal (husk and germ) of Cassia seeds can be considered as excisable at all – Held yes, goods are excisable - appellant was not eligible for exemption under notification No.23/03 - AT
Nature of Product - Whether cassia meal (husk and germ) of Cassia seeds can be considered as excisable at all – Held yes, goods are excisable - appellant was not eligible for exemption under notification No.23/03 - AT
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