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 of supply - delivery of goods (Maritime Products) to the owner of the ship proceeding to foreign port at the Indian port - supply from Bonded warehouse will fall under Schedule III of CGST Act “and exempted from GST" and supply from Non-Bonded warehouse will not fall under Schedule III of CGST Act “and therefore not exempted from GST"
Classification of supply - delivery of goods (Maritime Products) to the owner of the ship proceeding to foreign port at the Indian port - supply from Bonded warehouse will fall under Schedule III of CGST Act “and exempted from GST" and supply from Non-Bonded warehouse will not fall under Schedule III of CGST Act “and therefore not exempted from GST"
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