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 - The rate in the contract would not show whether it is FOB/ CIF basis. It is particularly noted that the certain size of tiles imported by the appellant are not tallied with the contract. Therefore, the contract is discarded and the price of contemporaneous imports at / around the time of import of impugned goods at higher value, as evident from 4 Bills of Entry is adopted - AT
Valuation - The rate in the contract would not show whether it is FOB/ CIF basis. It is particularly noted that the certain size of tiles imported by the appellant are not tallied with the contract. Therefore, the contract is discarded and the price of contemporaneous imports at / around the time of import of impugned goods at higher value, as evident from 4 Bills of Entry is adopted - AT
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