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...
Duty on re-export of goods - the goods have been re-exported after six months but before one year, the clauses of the notification are very clear and the appellant is required to discharge additional fifteen percent of the duty along with interest - AT
Duty on re-export of goods - the goods have been re-exported after six months but before one year, the clauses of the notification are very clear and the appellant is required to discharge additional fifteen percent of the duty along with interest - AT
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