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...
No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked... - AT
No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked... - AT
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