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...
Business of marketing telecom services - Incentive for work done - Applicants claim that these incentives were to be paid to the staff of the applicant, hence not liable to service tax - prima facie case is against the assessee - AT
Business of marketing telecom services - Incentive for work done - Applicants claim that these incentives were to be paid to the staff of the applicant, hence not liable to service tax - prima facie case is against the assessee - AT
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