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...
Refund claim - duty liability subsequent to clearance of their products - unjust enrichment - when duty is paid after clearance of goods, on insistence of anti-evasion branch, burden of duty is not passed on to the customers - refund allowed - AT
Refund claim - duty liability subsequent to clearance of their products - unjust enrichment - when duty is paid after clearance of goods, on insistence of anti-evasion branch, burden of duty is not passed on to the customers - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.