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 of imported goods - Stainless Steel Seamless Pipes - Can such defective pipes which do not confirm to the prescribed standard be used for the same purpose for which certified prime goods of that standard are used - has further gone on to value the said goods as prime quality goods of the same standard to which the test report of Deputy Chief Chemist CRCL is itself contrary. - The approach of revenue is definitely erroneous
Valuation of imported goods - Stainless Steel Seamless Pipes - Can such defective pipes which do not confirm to the prescribed standard be used for the same purpose for which certified prime goods of that standard are used - has further gone on to value the said goods as prime quality goods of the same standard to which the test report of Deputy Chief Chemist CRCL is itself contrary. - The approach of revenue is definitely erroneous
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