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...
Reduction redemption fine & penalty - when the larger Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions then no reason to interfere with the findings of the Ld. Commissioner (Appeals)
Reduction redemption fine & penalty - when the larger Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions then no reason to interfere with the findings of the Ld. Commissioner (Appeals)
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