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...
Since bill of entry filed after the detention of goods for inquiry by the DRI Officers and request for physical verification of the cargo before assessment has been made in the form of first check bill of entry - CHA licence cannot be revoked as no malafide alleged - AT
Since bill of entry filed after the detention of goods for inquiry by the DRI Officers and request for physical verification of the cargo before assessment has been made in the form of first check bill of entry - CHA licence cannot be revoked as no malafide alleged - AT
Note: It is a system-generated summary and is for quick reference only.