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...
Import of goods - failure to comply with the statutory requirement under Legal Metrology (Packaged Commodities) Rules, 2011 - Once the appellant had expressed their willingness to comply with the rules before clearance of the goods by affixing declaration on the packets that ‘not for retail sale’, the Lower Authority ought to have extended an opportunity for affixing the same before its release for home consumption. - AT
Import of goods - failure to comply with the statutory requirement under Legal Metrology (Packaged Commodities) Rules, 2011 - Once the appellant had expressed their willingness to comply with the rules before clearance of the goods by affixing declaration on the packets that ‘not for retail sale’, the Lower Authority ought to have extended an opportunity for affixing the same before its release for home consumption. - AT
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