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...
Clandestine removal - Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot be ruled out to be a strategy to avoid his liability.
Clandestine removal - Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot be ruled out to be a strategy to avoid his liability.
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