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...
Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled goods under section 2 (39) of Customs Act 1962 - AT
Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled goods under section 2 (39) of Customs Act 1962 - AT
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