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...
In respect of transaction of providing DSNG vehicles on hire to the customers, the appellants have paid the VAT - prima facie not be covered by the definition of supply of tangible goods service - AT
In respect of transaction of providing DSNG vehicles on hire to the customers, the appellants have paid the VAT - prima facie not be covered by the definition of supply of tangible goods service - AT
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