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...
Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an “operation” or “process” on the goods - HC
Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an “operation” or “process” on the goods - HC
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