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 vessel ‘MT Navdhenu Sana’ - smuggled goods - the vessel could not be considered as ‘dutiable goods’ - if the goods are not dutiable, and there is no prohibition in importing oil tankers to India - No penalty - AT
Import of vessel ‘MT Navdhenu Sana’ - smuggled goods - the vessel could not be considered as ‘dutiable goods’ - if the goods are not dutiable, and there is no prohibition in importing oil tankers to India - No penalty - AT
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