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...
Classification of imported goods - Boronated Calcium Nitrate - to be classified under CTH 3102 60 00 of the First Schedule to the Customs Tariff Act, 1975 or not - concessional rate of 5% BCD - The Appellant argued that their submissions were not considered and relevant reports were not provided during the proceedings, violating principles of natural justice. The Tribunal, emphasizing the need for clarity on the product's nature, set aside the impugned order and remanded the matter for reconsideration by the Adjudicating Authority.
Classification of imported goods - Boronated Calcium Nitrate - to be classified under CTH 3102 60 00 of the First Schedule to the Customs Tariff Act, 1975 or not - concessional rate of 5% BCD - The Appellant argued that their submissions were not considered and relevant reports were not provided during the proceedings, violating principles of natural justice. The Tribunal, emphasizing the need for clarity on the product's nature, set aside the impugned order and remanded the matter for reconsideration by the Adjudicating Authority.
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