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 penalty u/s 112 of the Customs Act, 1962 - clandestine removal of goods - forgery of signatures of CHA on the bills of entry - the penalty imposed on the appellant by the adjudicating authority are on higher side - reduced to 50% - AT
Imposition of penalty u/s 112 of the Customs Act, 1962 - clandestine removal of goods - forgery of signatures of CHA on the bills of entry - the penalty imposed on the appellant by the adjudicating authority are on higher side - reduced to 50% - AT
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