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...
EPCG Scheme - Adjudication Authority violated the terms of the remand order. - Once the Tribunal has given a finding that the appellant complied with the export obligation, Adjudication authority ought to have quantified the duty liability in accordance with the fulfillment of export obligation - AT
EPCG Scheme - Adjudication Authority violated the terms of the remand order. - Once the Tribunal has given a finding that the appellant complied with the export obligation, Adjudication authority ought to have quantified the duty liability in accordance with the fulfillment of export obligation - AT
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