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...
SSI exemption - the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period they also had the intention to evade payment of duty by way of under-valuation and surreptitious removal - demand confirmed - AT
SSI exemption - the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period they also had the intention to evade payment of duty by way of under-valuation and surreptitious removal - demand confirmed - AT
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