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...
Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought to fold of law for penal consequence of law - AT
Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought to fold of law for penal consequence of law - AT
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