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 - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would not arise and the said pipes have to be considered as parts of dredger and benefit of Notification No 21/02-Cus needs to be extended.
Classification - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would not arise and the said pipes have to be considered as parts of dredger and benefit of Notification No 21/02-Cus needs to be extended.
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