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 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
Note: It is a system-generated summary and is for quick reference only.