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...
Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide belief carried by the appellant - AT
Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide belief carried by the appellant - AT
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