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...
Preferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at the time of filing the Bill of Entry - It is explained by the respondent that they could not obtain it from the foreign supplier due to Covid-19 pandemic - Matter restored back for fresh consideration - AT
Preferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at the time of filing the Bill of Entry - It is explained by the respondent that they could not obtain it from the foreign supplier due to Covid-19 pandemic - Matter restored back for fresh consideration - AT
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