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...
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
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