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 imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - In our view neither carbonated beverage alone nor fruit juice alone gives the essential character of the products in question; both contribute to its essential character. The issue cannot be resolved as per Rule 3(a) and 3(b) of the Rules of Interpretation and therefore we need to resort to Rule 3(c). - Since Customs tariff heading 22029920 comes last in the order, it prevails and the goods are classifiable under this heading. - AT
Classification of imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - In our view neither carbonated beverage alone nor fruit juice alone gives the essential character of the products in question; both contribute to its essential character. The issue cannot be resolved as per Rule 3(a) and 3(b) of the Rules of Interpretation and therefore we need to resort to Rule 3(c). - Since Customs tariff heading 22029920 comes last in the order, it prevails and the goods are classifiable under this heading. - AT
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