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 - invocation of provisions of Section 18 of the Customs Act - reclassifying the same product - notwithstanding the petitioners having a statutory alternative remedy by way of an appeal, the writ petition is maintainable, if the petitioners substantiate that, fundamental rights stand breached or that, the impugned order is without jurisdiction or was passed in breach of the principles of natural justice is non-speaking
Jurisdiction - invocation of provisions of Section 18 of the Customs Act - reclassifying the same product - notwithstanding the petitioners having a statutory alternative remedy by way of an appeal, the writ petition is maintainable, if the petitioners substantiate that, fundamental rights stand breached or that, the impugned order is without jurisdiction or was passed in breach of the principles of natural justice is non-speaking
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