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 demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - declared in the RT 12 return - claim of the notification wrongly would not amount to suppression of facts with intent to evade payment of duty. - AT
Duty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - declared in the RT 12 return - claim of the notification wrongly would not amount to suppression of facts with intent to evade payment of duty. - AT
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