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...
Confiscation of goods - Import of old and used worn clothing, completely fumigated / old and serviceable garments - Valuation - The Tribunal upheld the confiscation of goods under Section 111(d) due to non-compliance with licensing requirements but reduced the redemption fine and penalty.
Confiscation of goods - Import of old and used worn clothing, completely fumigated / old and serviceable garments - Valuation - The Tribunal upheld the confiscation of goods under Section 111(d) due to non-compliance with licensing requirements but reduced the redemption fine and penalty.
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