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...
Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents placed, was satisfied that the assessee has produced proof to establish installations and therefore, it was held that the Department cannot sustain the demand of merit rate of duty in respect of goods imported - Revenue appeal dismissed - HC
Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents placed, was satisfied that the assessee has produced proof to establish installations and therefore, it was held that the Department cannot sustain the demand of merit rate of duty in respect of goods imported - Revenue appeal dismissed - HC
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