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...
Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the mistake committed by him, the writ petitioner was obliged to pay the amount assessed by him on account of redemption fine and penalty - interest allowed - HC
Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the mistake committed by him, the writ petitioner was obliged to pay the amount assessed by him on account of redemption fine and penalty - interest allowed - HC
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