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 Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service tax - prima facie case is in favor of assessee on this ground - AT
Business Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service tax - prima facie case is in favor of assessee on this ground - AT
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