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...
Procurement of goods without valid documents – Appellant-firm has already paid duty during investigation and there is no sufficient materials available on record for imposition of penalty on partners of both firms - AT
Procurement of goods without valid documents – Appellant-firm has already paid duty during investigation and there is no sufficient materials available on record for imposition of penalty on partners of both firms - AT
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