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...
Duty Drawback - Section 74 - period of limitation for re-export - Appellants cannot be put to jeopardy due to the objections raised by the department which to a greater extent got nullified - the reexport should be treated as made in time and drawback should be allowed to the extent of the part of the goods that were actually reexported.
Duty Drawback - Section 74 - period of limitation for re-export - Appellants cannot be put to jeopardy due to the objections raised by the department which to a greater extent got nullified - the reexport should be treated as made in time and drawback should be allowed to the extent of the part of the goods that were actually reexported.
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