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...
Absolute Confiscation - Gold Bars - prohibited goods or not - the Commissioner (Appeals) has not exceeded his jurisdiction while modifying the order passed by the “adjudicating authority”. - Nothing has been placed before this Court to establish that this finding of the Commissioner (Appeals) is wrong or erroneous and that gold falls within the category of ‘prohibited goods’ - Therefore this appeal is decided on the factual premise that Gold does not fall within the category of ‘prohibited goods’. - HC
Absolute Confiscation - Gold Bars - prohibited goods or not - the Commissioner (Appeals) has not exceeded his jurisdiction while modifying the order passed by the “adjudicating authority”. - Nothing has been placed before this Court to establish that this finding of the Commissioner (Appeals) is wrong or erroneous and that gold falls within the category of ‘prohibited goods’ - Therefore this appeal is decided on the factual premise that Gold does not fall within the category of ‘prohibited goods’. - HC
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