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...
Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before the clearance of the goods in question - the certificate produced later on - the appellant has produced the certificate although late but the said certificate fulfills the criteria of exemption available to the appellant - Benefit of exemption allowed - AT
Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before the clearance of the goods in question - the certificate produced later on - the appellant has produced the certificate although late but the said certificate fulfills the criteria of exemption available to the appellant - Benefit of exemption allowed - AT
Note: It is a system-generated summary and is for quick reference only.