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 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from service recipients but was not paid to department - waiver of penalty denied - AT
Penalty u/s 76 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from service recipients but was not paid to department - waiver of penalty denied - AT
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