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...
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
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