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 - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - the goods are neither exempt nor subject to nil rate of duty by virtue of appellant’s status as SSI whose clearances were otherwise dutiable - benefit of N/N 67/95 allowed - AT
SSI Exemption - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - the goods are neither exempt nor subject to nil rate of duty by virtue of appellant’s status as SSI whose clearances were otherwise dutiable - benefit of N/N 67/95 allowed - AT
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