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...
100% EOU - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported - The duty liability on such units arises from section 3A of Central Excise Act, 1944 which has an entirely different basis for assessment unlike other manufacturing units. - AT
100% EOU - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported - The duty liability on such units arises from section 3A of Central Excise Act, 1944 which has an entirely different basis for assessment unlike other manufacturing units. - AT
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