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...
Classification of goods - tents made of 'cotton' - description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material", goods were rightfully attracting 4% duty.
Classification of goods - tents made of 'cotton' - description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material", goods were rightfully attracting 4% duty.
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