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...
Condonation of delay in filing this Anti-Dumping Appeal - The appellant concealed material relevant facts from the Tribunal since the appellant has not stated that four Anti-Dumping Appeals had been filed to assail the Customs Notification. The appellant was impleaded as a respondent and these appeals had been dismissed by the Tribunal and the Special Leave to Appeal filed before the Supreme Court was also dismissed. - The Delay Condonation Application, therefore, deserves to be rejected and is rejected- AT
Condonation of delay in filing this Anti-Dumping Appeal - The appellant concealed material relevant facts from the Tribunal since the appellant has not stated that four Anti-Dumping Appeals had been filed to assail the Customs Notification. The appellant was impleaded as a respondent and these appeals had been dismissed by the Tribunal and the Special Leave to Appeal filed before the Supreme Court was also dismissed. - The Delay Condonation Application, therefore, deserves to be rejected and is rejected- AT
Note: It is a system-generated summary and is for quick reference only.