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...
Classification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68) or in the nature of ‘Information Technology Services’ u/s 65 (53a) - Prima facie case is against the assessee - AT
Classification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68) or in the nature of ‘Information Technology Services’ u/s 65 (53a) - Prima facie case is against the assessee - AT
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