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...
Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation - the antecedents of an importer or their propensity to violations cannot be in itself an evidence prove a contravention in a completely different proceedings. - AT
Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation - the antecedents of an importer or their propensity to violations cannot be in itself an evidence prove a contravention in a completely different proceedings. - AT
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