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...
Entitlement for waiver of rent / demurrage payable to the respondents - storage of imported consignments of R22 Refrigerant Gas contained in four containers beyond the stipulated period - restricted goods or not - The petitioner also cannot be burdened with the demurrage liability for the period thereafter as the goods were not allowed to be re-exported despite the above mentioned orders. Therefore, partial waiver up to 19.10.2015 is liable to be sustained. - HC
Entitlement for waiver of rent / demurrage payable to the respondents - storage of imported consignments of R22 Refrigerant Gas contained in four containers beyond the stipulated period - restricted goods or not - The petitioner also cannot be burdened with the demurrage liability for the period thereafter as the goods were not allowed to be re-exported despite the above mentioned orders. Therefore, partial waiver up to 19.10.2015 is liable to be sustained. - HC
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