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-clearance of goods on the ground that verification / enquiry is pending - Origin of Goods - petitioner had been asked to opt or request for provisional assessment for purpose of clearing the goods - The provisional assessment in respect of the goods covered under the Bill of Entry dated 26.09.2020 shall be completed within a period of two days from the date of receipt of a copy of this order. After furnishing of the indemnity bond, those goods be released within next 24 (twenty four) hours. - HC
Non-clearance of goods on the ground that verification / enquiry is pending - Origin of Goods - petitioner had been asked to opt or request for provisional assessment for purpose of clearing the goods - The provisional assessment in respect of the goods covered under the Bill of Entry dated 26.09.2020 shall be completed within a period of two days from the date of receipt of a copy of this order. After furnishing of the indemnity bond, those goods be released within next 24 (twenty four) hours. - HC
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