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...
Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable to pay interest on the price variation amount, he is not liable to get the refund thereof - The appellant was liable to pay the interest on subsequent price variation with effect from the date of removal of the goods involved - the refund of the amount of interest already paid by the appellant was erroneous. - AT
Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable to pay interest on the price variation amount, he is not liable to get the refund thereof - The appellant was liable to pay the interest on subsequent price variation with effect from the date of removal of the goods involved - the refund of the amount of interest already paid by the appellant was erroneous. - AT
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