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...
Prohibited goods - gold of third country origin - acquittal of the respondent / accused - the respondent never stated anything about his intention of declaration in his statement under Section 108 of the Customs Act - giving benefit of Section 79 to the respondent by the lower court is not in accordance with law.
Prohibited goods - gold of third country origin - acquittal of the respondent / accused - the respondent never stated anything about his intention of declaration in his statement under Section 108 of the Customs Act - giving benefit of Section 79 to the respondent by the lower court is not in accordance with law.
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