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...
Classification - CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due consideration - same cannot be brushed aside merely on the basis of a certificate issued by a foreign authority - AT
Classification - CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due consideration - same cannot be brushed aside merely on the basis of a certificate issued by a foreign authority - AT
Note: It is a system-generated summary and is for quick reference only.