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...
Imposition of Redemption fine - violation of restriction for unloading of appellant’s imported goods at Dighi Port - Ignorance of law is no excuse – some leniency granted – amount of redemption fine and penalty decreased - AT
Imposition of Redemption fine - violation of restriction for unloading of appellant’s imported goods at Dighi Port - Ignorance of law is no excuse – some leniency granted – amount of redemption fine and penalty decreased - AT
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