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...
Valuation of taxable service - associated enterprise - booking of royalty every month has a credit and debit entry just as the reversal at the end of each quarter - , the appellant's liability is limited to interest for the first two months of each quarter to the extent of amount not paid or short-paid - AT
Valuation of taxable service - associated enterprise - booking of royalty every month has a credit and debit entry just as the reversal at the end of each quarter - , the appellant's liability is limited to interest for the first two months of each quarter to the extent of amount not paid or short-paid - AT
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