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 goods - Preparation of a kind used in Animal Feeding, Bio Processed Meal - a critical analysis is required to establish that the said product is meant only for animal feed - there are no evidences in support of the applicant’s claim that the said product falls under Chapter heading 23099090. The applicants withdrawn of the comment that “and not fit for human consumption”, further substantiates our contention - Not entitled to Nil rate of duty - AAR
Classification of goods - Preparation of a kind used in Animal Feeding, Bio Processed Meal - a critical analysis is required to establish that the said product is meant only for animal feed - there are no evidences in support of the applicant’s claim that the said product falls under Chapter heading 23099090. The applicants withdrawn of the comment that “and not fit for human consumption”, further substantiates our contention - Not entitled to Nil rate of duty - AAR
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