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...
Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse - the goods had been warehoused and undisputedly used for the manufacture of export goods, panalty is also not sustainable
Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse - the goods had been warehoused and undisputedly used for the manufacture of export goods, panalty is also not sustainable
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