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 - Extended period of limitation - the department had full knowledge and permission was granted to the appellant for transfer of such items to the quarries - the allegation that the appellant is guilty of suppression of facts with intent to evade payment of duty cannot sustain.
100% EOU - Extended period of limitation - the department had full knowledge and permission was granted to the appellant for transfer of such items to the quarries - the allegation that the appellant is guilty of suppression of facts with intent to evade payment of duty cannot sustain.
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