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...
Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not - AT
Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not - AT
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