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...
Scope of Advance Ruling - Matter is already pending / under dispute - Classification of goods proposed to be imported - Data Projector ZH 350, ZW350e, ZX 350e - the matter of classification of similar devices is pending decision in the applicant’s own case before an officer of custom i.e. Pr. Commissioner/Commissioner (Appeal). Accordingly, in view of provisions of Section 28-I of the Customs Act, 1962 - Application rejected - AAR
Scope of Advance Ruling - Matter is already pending / under dispute - Classification of goods proposed to be imported - Data Projector ZH 350, ZW350e, ZX 350e - the matter of classification of similar devices is pending decision in the applicant’s own case before an officer of custom i.e. Pr. Commissioner/Commissioner (Appeal). Accordingly, in view of provisions of Section 28-I of the Customs Act, 1962 - Application rejected - AAR
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