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...
Levy of safeguard duty - Validity of show cause notice - bill of entry was finalized - department did not challenge the assessment by way of an appeal - Bill of Entry having been presented for clearance of goods though after the issuance of the Notification in question but before it was published so as to be effective and, therefore, the Notification imposing the safeguard duty shall not be applicable to the said Bill of Entry. - AT
Levy of safeguard duty - Validity of show cause notice - bill of entry was finalized - department did not challenge the assessment by way of an appeal - Bill of Entry having been presented for clearance of goods though after the issuance of the Notification in question but before it was published so as to be effective and, therefore, the Notification imposing the safeguard duty shall not be applicable to the said Bill of Entry. - AT
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