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...
Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” - AT
Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” - AT
Note: It is a system-generated summary and is for quick reference only.