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...
Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT
Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT
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