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...
Since 2004 a dispute was going on between the Revenue and the respondent as to whether the activity of providing place, seating arrangement to the finance institutions falls under the category of Business Auxiliary Service - extended period of limitation not applicable - AT
Since 2004 a dispute was going on between the Revenue and the respondent as to whether the activity of providing place, seating arrangement to the finance institutions falls under the category of Business Auxiliary Service - extended period of limitation not applicable - AT
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