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...
Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the free shipping bills as shipping bills - the appellant have exported the goods from Karwar Port which is not authorised - at the time of export of goods, the advance authorisations were very much in existence. More over the appellant have been making repeated requests to the Department for export of goods from Karwar Port under the aforesaid advance authorisations. Therefore, there were all the documents existing at the time of export of goods. On this basis, the appellants are clearly entitled for amendment in the shipping bills by conversion of free shipping bills to shipping bills under advance authorisation. - AT
Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the free shipping bills as shipping bills - the appellant have exported the goods from Karwar Port which is not authorised - at the time of export of goods, the advance authorisations were very much in existence. More over the appellant have been making repeated requests to the Department for export of goods from Karwar Port under the aforesaid advance authorisations. Therefore, there were all the documents existing at the time of export of goods. On this basis, the appellants are clearly entitled for amendment in the shipping bills by conversion of free shipping bills to shipping bills under advance authorisation. - AT
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