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...
Non production of end use certificate - As the contemporaneous evidences which have been shown by the appellant are enough to hold that the goods which were imported were consumed for the manufacture of leather goods - benefit of exemption allowed - AT
Non production of end use certificate - As the contemporaneous evidences which have been shown by the appellant are enough to hold that the goods which were imported were consumed for the manufacture of leather goods - benefit of exemption allowed - AT
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