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(a) of the CA, 1962 on CHA - In the present case, there is no material available on record that the appellant CHA was involved with the importer of the allged offence committed by the importer - No penalty - AT
Imposition of penalty u/s 112(a) of the CA, 1962 on CHA - In the present case, there is no material available on record that the appellant CHA was involved with the importer of the allged offence committed by the importer - No penalty - AT
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