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...
Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and penalty as a condition for re-export of the goods and therefore we set aside the impugned order - AT
Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and penalty as a condition for re-export of the goods and therefore we set aside the impugned order - AT
Note: It is a system-generated summary and is for quick reference only.