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...
Penalty u/s 76, 77 & 78 - when objection has been raised during the course of audit, service tax has been paid by the appellant and later-on interest was also paid to avoid litigation - penalty waived - AT
Penalty u/s 76, 77 & 78 - when objection has been raised during the course of audit, service tax has been paid by the appellant and later-on interest was also paid to avoid litigation - penalty waived - AT
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