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...
Benefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to another factory the respondents had contravened the Rules and were not eligible for the benefit of the Notification - demand set aside - AT
Benefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to another factory the respondents had contravened the Rules and were not eligible for the benefit of the Notification - demand set aside - AT
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