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...
Penalty under Section 76, 77 or 78 - respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of the show cause notice - no penalty - AT
Penalty under Section 76, 77 or 78 - respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of the show cause notice - no penalty - AT
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