Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
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