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...
Sub-contractor - consultancy services provided to Main architect - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. - prima facie case is against the assessee - AT
Sub-contractor - consultancy services provided to Main architect - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. - prima facie case is against the assessee - AT
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