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...
Valuation of goods - Discount received by assessee - it is very clear that the importer is getting additional discount of 25% which is not available to anybody - invoice value would be loaded to 25% instead of 40% for the purpose of amendment of Bill of Entry. - AT
Valuation of goods - Discount received by assessee - it is very clear that the importer is getting additional discount of 25% which is not available to anybody - invoice value would be loaded to 25% instead of 40% for the purpose of amendment of Bill of Entry. - AT
Note: It is a system-generated summary and is for quick reference only.