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...
A customs office issued a notice directing importers, customs brokers and stakeholders to self-assess correctly and upload complete, legible supporting documents in the electronic repository and link them to Bills of Entry to expedite faceless assessment. It highlights frequent omissions (purchase orders, freight invoices, remittance proofs, licenses, EPR authorizations, technical data, manufacturer details) that prompt queries and delays, and provides item-specific declaration advice (electrical parameters, antidumping manufacturer info). It requires compliance with exemption conditions, registrations (BIS, MTCTE, WPC, LMPC), monitoring requirements and exhaustive query responses; the listed documents are illustrative, not exhaustive.
A customs office issued a notice directing importers, customs brokers and stakeholders to self-assess correctly and upload complete, legible supporting documents in the electronic repository and link them to Bills of Entry to expedite faceless assessment. It highlights frequent omissions (purchase orders, freight invoices, remittance proofs, licenses, EPR authorizations, technical data, manufacturer details) that prompt queries and delays, and provides item-specific declaration advice (electrical parameters, antidumping manufacturer info). It requires compliance with exemption conditions, registrations (BIS, MTCTE, WPC, LMPC), monitoring requirements and exhaustive query responses; the listed documents are illustrative, not exhaustive.
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