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...
Import of old used worn clothing - Legality of valuation of imported goods - As Revenue could not produce the details of NIDB data, it is apparent from the findings of the original authority that such general application of value of other imports is not legally tenable. - AT
Import of old used worn clothing - Legality of valuation of imported goods - As Revenue could not produce the details of NIDB data, it is apparent from the findings of the original authority that such general application of value of other imports is not legally tenable. - AT
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