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...
Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those exported and therefore duty paid character of exported goods is not established - benefit of export not extended to manufacturer. .... - CGOVT
Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those exported and therefore duty paid character of exported goods is not established - benefit of export not extended to manufacturer. .... - CGOVT
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