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...
100% EOU - Goods cleared by the EOU for sale within India - Benefit of exemption where the EOU is registered with Excise Department - Scope of CBEC circular given relaxation from registration - The exemption given by the CBEC by way of a letter was only to the extent of avoiding two registrations but no exemption has been given with respect to following remaining conditions of the Rules to be followed.
100% EOU - Goods cleared by the EOU for sale within India - Benefit of exemption where the EOU is registered with Excise Department - Scope of CBEC circular given relaxation from registration - The exemption given by the CBEC by way of a letter was only to the extent of avoiding two registrations but no exemption has been given with respect to following remaining conditions of the Rules to be followed.
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