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. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks, not entitled for availing the benefit of exemption - AT
Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks, not entitled for availing the benefit of exemption - AT
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