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...
Extended period of limitation - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention - HC
Extended period of limitation - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention - HC
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