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 - manufacture of Footwears falling under Tariff sub-heading No. 64041910 of CETA, 1985 - at for the period covered under the said show cause notices impugned goods were eligible for benefit of such Notification - AT
Valuation - manufacture of Footwears falling under Tariff sub-heading No. 64041910 of CETA, 1985 - at for the period covered under the said show cause notices impugned goods were eligible for benefit of such Notification - AT
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