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...
Export of goods - rejection of the rebate claims by the original authority on the sole ground of issue of ‘amounts to manufacture by applying the Boards circular-retrospectively-i.e. prior to 24.6.10 cannot be held sustainable and hence, liable to be set aside - CGOVT
Export of goods - rejection of the rebate claims by the original authority on the sole ground of issue of ‘amounts to manufacture by applying the Boards circular-retrospectively-i.e. prior to 24.6.10 cannot be held sustainable and hence, liable to be set aside - CGOVT
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