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...
Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot be any service to self - subsidies are negative taxation and there cannot be a positive tax on the same under service tax - AT
Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot be any service to self - subsidies are negative taxation and there cannot be a positive tax on the same under service tax - AT
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