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...
Import of TV broadcasting equipments - non payment of duty - Their contentions that they have obtained bills/invoices from the dealers is beyond acceptable as having fully known that the goods are of foreign origin and they cannot claim ignorance that they have bonafide belief that these goods are validly imported and sold to them. - AT
Import of TV broadcasting equipments - non payment of duty - Their contentions that they have obtained bills/invoices from the dealers is beyond acceptable as having fully known that the goods are of foreign origin and they cannot claim ignorance that they have bonafide belief that these goods are validly imported and sold to them. - AT
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