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...
Denial of refund claim - Notification No. 41/2007-ST - It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents - matter remanded back - AT
Denial of refund claim - Notification No. 41/2007-ST - It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents - matter remanded back - AT
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