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 - interactive intelligent panel (automatic data processing machine) model – cloudtouch - the goods in question cannot be said to be merely projectors or monitor and, thereby, renders recourse to heading 8528 of the First Schedule to the Customs Tariff Act, 1975 to be inconsistent with the General Rules for Interpretation of the Import Tariff - it can safely be held that the revised classification does not bear the authority of law. - AT
Classification of imported goods - interactive intelligent panel (automatic data processing machine) model – cloudtouch - the goods in question cannot be said to be merely projectors or monitor and, thereby, renders recourse to heading 8528 of the First Schedule to the Customs Tariff Act, 1975 to be inconsistent with the General Rules for Interpretation of the Import Tariff - it can safely be held that the revised classification does not bear the authority of law. - AT
Note: It is a system-generated summary and is for quick reference only.