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 - service tax paid on GTA service twice by them due to clerical error - appellant has been able to prove that they have paid service tax twice - Refund allowed - AT
Denial of refund claim - service tax paid on GTA service twice by them due to clerical error - appellant has been able to prove that they have paid service tax twice - Refund allowed - AT
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