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...
100% EOU - The appellant was entitled to do job work for the principal manufacturer located in DTA. In such a scenario, we are of the view that non-taking of the permission, though a contravention, may not result in confirmation of demand of duty - AT
100% EOU - The appellant was entitled to do job work for the principal manufacturer located in DTA. In such a scenario, we are of the view that non-taking of the permission, though a contravention, may not result in confirmation of demand of duty - AT
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