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 – importation of e-bykes in CKD condition - once the goods have been classified to be electrically operated bikes, they clearly get covered under the scope of entry at Sl. No.35 of the table appended to the Notification - exemption under Notification No.06/2006-CE allowed - AT
Classification – importation of e-bykes in CKD condition - once the goods have been classified to be electrically operated bikes, they clearly get covered under the scope of entry at Sl. No.35 of the table appended to the Notification - exemption under Notification No.06/2006-CE allowed - AT
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