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...
Remission of duty - Loss of goods in fire - Chief Fire Officer gave opinion that it may be due to mishandling of workforce of assessee i.e. due to careless smoking of biris and cigarettes - assessee failed to prove what steps have been taken to prevent fire - Benefit of remission denied - HC
Remission of duty - Loss of goods in fire - Chief Fire Officer gave opinion that it may be due to mishandling of workforce of assessee i.e. due to careless smoking of biris and cigarettes - assessee failed to prove what steps have been taken to prevent fire - Benefit of remission denied - HC
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