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...
Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction value of goods or not - Appellant failed to show that the amount received towards compensation for the cancellation of the agreement to supply the spare parts which were ultimately sold as scrap - The extended period of limitation contemplated was correctly invoked in the facts and circumstances of the case. - AT
Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction value of goods or not - Appellant failed to show that the amount received towards compensation for the cancellation of the agreement to supply the spare parts which were ultimately sold as scrap - The extended period of limitation contemplated was correctly invoked in the facts and circumstances of the case. - AT
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