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...
Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty paid as goods supplied to SEZ is admissible under Rule 18 of Central Excise Rules, 2002 - CGOVT
Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty paid as goods supplied to SEZ is admissible under Rule 18 of Central Excise Rules, 2002 - CGOVT
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