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...
Whether Setting up MICR-CPC to attend cheque clearance of Financial Institutions is Banking and Other Financial Services or not? – Cheque clearance activity rendered to other member Banks and not to customers - Held Yes - Activity is taxable - AT
Whether Setting up MICR-CPC to attend cheque clearance of Financial Institutions is Banking and Other Financial Services or not? – Cheque clearance activity rendered to other member Banks and not to customers - Held Yes - Activity is taxable - AT
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