Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Unexplained investment u/s 69 - the burden is on the Department to show that the fair market value of the assets as on the date of purchase was more than the value declared by the assessee - HC
Unexplained investment u/s 69 - the burden is on the Department to show that the fair market value of the assets as on the date of purchase was more than the value declared by the assessee - HC
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