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 of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - AT
Classification of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - AT
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