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...
Extension of export obligation period - It is also well settled that the relaxation of the policy is not a matter of right - Sufficient discretion is granted to the PRC/DGFT to relax any provision of the policy or procedure as it deems fit - applicant must establish that his cause of hardship is on account of circumstances, which could not be reasonably anticipated by a person engaged in the trade
Extension of export obligation period - It is also well settled that the relaxation of the policy is not a matter of right - Sufficient discretion is granted to the PRC/DGFT to relax any provision of the policy or procedure as it deems fit - applicant must establish that his cause of hardship is on account of circumstances, which could not be reasonably anticipated by a person engaged in the trade
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