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 duty rejected – it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on the basis of unjust enrichment where reduced cost along with leviable excise duty was being recovered by them - AT
Refund of duty rejected – it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on the basis of unjust enrichment where reduced cost along with leviable excise duty was being recovered by them - AT
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