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...
Non-declaration of Goods – Penalty on the master of the vessel on account of non-declaration - bona fide and inadvertent mistake should not be met with imposition of penalty which had inherent built of mala fide - AT
Non-declaration of Goods – Penalty on the master of the vessel on account of non-declaration - bona fide and inadvertent mistake should not be met with imposition of penalty which had inherent built of mala fide - AT
Note: It is a system-generated summary and is for quick reference only.