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...
Since the case involved blatant misuse of the trust placed by Revenue on the assessee and the appellants have cleared the goods without preparing invoices, the imposition of penalties are fully justified.
Since the case involved blatant misuse of the trust placed by Revenue on the assessee and the appellants have cleared the goods without preparing invoices, the imposition of penalties are fully justified.
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