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...
Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. - Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - AT
Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. - Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - AT
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