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...
Advance Authorization scheme - SION - allegation that the party had mis-declared that the exported product has been manufactured out of LSFO - This court finds no infirmity in the approach adopted by the Tribunal in accepting the explanation put forth by the respondent, which has a duly scientific basis
Advance Authorization scheme - SION - allegation that the party had mis-declared that the exported product has been manufactured out of LSFO - This court finds no infirmity in the approach adopted by the Tribunal in accepting the explanation put forth by the respondent, which has a duly scientific basis
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