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...
Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of Section 14 are clearly attracted and there was no necessity of invoking the rules - SC
Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of Section 14 are clearly attracted and there was no necessity of invoking the rules - SC
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