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...
Clandestine clearance of goods – Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the goods were cleared and received without payment of duty. - demand confirmed - AT
Clandestine clearance of goods – Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the goods were cleared and received without payment of duty. - demand confirmed - AT
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