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...
Computer training services - vocational traning - service tax liability for the period July 2004 to March 2005 - There is no evidence indicating any malafide suppression or mis-statement with an intent to evade duty on the part the appellant. - AT
Computer training services - vocational traning - service tax liability for the period July 2004 to March 2005 - There is no evidence indicating any malafide suppression or mis-statement with an intent to evade duty on the part the appellant. - AT
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