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...
Jurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - the appellant before this Tribunal against the communication dated 29.04.2015 is not maintainable and is thus dismissed - AT
Jurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - the appellant before this Tribunal against the communication dated 29.04.2015 is not maintainable and is thus dismissed - AT
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