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...
Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced local purchase invoices which were not in his name thus he failed to prove the identity of the impugned goods - The passenger has rightly been denied the free baggage allowance by both the lower authorities - CGOVT
Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced local purchase invoices which were not in his name thus he failed to prove the identity of the impugned goods - The passenger has rightly been denied the free baggage allowance by both the lower authorities - CGOVT
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