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...
Liability of Customs Duty - Yellow peas - There is dispute as to the correct date on which the Entry Inwards was granted to the vessel “MV Riva Wind" - there is no malafide intention on the part of the appellant in clearing the consignments without payment of duty.
Liability of Customs Duty - Yellow peas - There is dispute as to the correct date on which the Entry Inwards was granted to the vessel “MV Riva Wind" - there is no malafide intention on the part of the appellant in clearing the consignments without payment of duty.
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