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 claim - Duty under protest paid - Cost of third party test – Transaction value -the cost of ESS test whether it is paid to a third party or paid to the seller himself is includable. - AT
Refund claim - Duty under protest paid - Cost of third party test – Transaction value -the cost of ESS test whether it is paid to a third party or paid to the seller himself is includable. - AT
Note: It is a system-generated summary and is for quick reference only.