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...
Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the appellants that they did not have knowledge of smuggled nature of goods - AT
Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the appellants that they did not have knowledge of smuggled nature of goods - AT
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