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...
Refund claim of excess duty paid - The assessment was done on standard rate of duty whereas as per the said notification concessional rate of basic duty at the rate of 10% was available to the imported goods - The refund is not liable to be denied on the basis that the assessment of bill of entry was not challenged - AT
Refund claim of excess duty paid - The assessment was done on standard rate of duty whereas as per the said notification concessional rate of basic duty at the rate of 10% was available to the imported goods - The refund is not liable to be denied on the basis that the assessment of bill of entry was not challenged - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
