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...
Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In the event that the DGFT decides to take any action on the basis - he would had to follow due process of law before taking action and to hear the affected persons - HC
Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In the event that the DGFT decides to take any action on the basis - he would had to follow due process of law before taking action and to hear the affected persons - HC
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