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...
Smuggling of goods - not a first time import but on earlier occasions, three such imports had been made and that the same has gone undetected and unpunished - no reason for reducing the redemption fine. - AT
Smuggling of goods - not a first time import but on earlier occasions, three such imports had been made and that the same has gone undetected and unpunished - no reason for reducing the redemption fine. - AT
Note: It is a system-generated summary and is for quick reference only.