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...
Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The Circular is not in terms with the statutory provisions and is liable to be set aside. - HC
Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The Circular is not in terms with the statutory provisions and is liable to be set aside. - HC
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