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...
Rebate claim - export related benefits - rule 16 of CER - Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries and chocolates, since BFPL had not manufactured these products - the contention that the permission granted was in the nature of a misrepresentation and an attempt to mislead the authorities and this Court - HC
Rebate claim - export related benefits - rule 16 of CER - Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries and chocolates, since BFPL had not manufactured these products - the contention that the permission granted was in the nature of a misrepresentation and an attempt to mislead the authorities and this Court - HC
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