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...
Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home consumption. Wrecks are not imported but any wreck or part thereof sought to be imported are. To that extent, remission on the wreck that remains has no consequence.
Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home consumption. Wrecks are not imported but any wreck or part thereof sought to be imported are. To that extent, remission on the wreck that remains has no consequence.
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