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...
Valuation - pressure cooker parts - Sale from depot - The appellant is required to pay duty at the value, the price on which the goods have been cleared from the depots i.e. the assessable value and the appellant had paid duty accordingly. - AT
Valuation - pressure cooker parts - Sale from depot - The appellant is required to pay duty at the value, the price on which the goods have been cleared from the depots i.e. the assessable value and the appellant had paid duty accordingly. - AT
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