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...
When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - HC
When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - HC
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