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...
Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed judicial discipline and by not allowing cross examination of witness as sought by Appellants, the entire proceedings have been vitiated in facts of this case. In the second round of litigation, the Commissioner(Appeals) has also brushed aside submissions of Appellant by only general findings - Demand set aside - AT
Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed judicial discipline and by not allowing cross examination of witness as sought by Appellants, the entire proceedings have been vitiated in facts of this case. In the second round of litigation, the Commissioner(Appeals) has also brushed aside submissions of Appellant by only general findings - Demand set aside - AT
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