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...
Imposition of penalty - illegal Red Sander Wood Logs found in containers of Par Boiled Rice exported - There is no evidence to show that the appellant was aware of attempts of illegal export - No penalty - AT
Imposition of penalty - illegal Red Sander Wood Logs found in containers of Par Boiled Rice exported - There is no evidence to show that the appellant was aware of attempts of illegal export - No penalty - AT
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