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...
Excisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply yarn produced by the appellant is marketable and thereby liable to excise duty or not? - Held Yes
Excisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply yarn produced by the appellant is marketable and thereby liable to excise duty or not? - Held Yes
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