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...
Revocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural justice - matter is remanded to the original adjudicating authority for fresh decision after supplying the documents to the appellant and giving opportunity to the appellant to defend himself in respect of the charges - AT
Revocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural justice - matter is remanded to the original adjudicating authority for fresh decision after supplying the documents to the appellant and giving opportunity to the appellant to defend himself in respect of the charges - AT
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