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...
Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if the goods were not removed from the factory - Since the goods have been sold by the appellants, the N/N. 67/95-CE, is not applicable. - AT
Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if the goods were not removed from the factory - Since the goods have been sold by the appellants, the N/N. 67/95-CE, is not applicable. - AT
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