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...
100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. - It is clear that the Customs Authorities lack jurisdiction - AT
100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. - It is clear that the Customs Authorities lack jurisdiction - AT
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