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...
Scope of the term and taxability of Port Service - Authorized operations - for the period prior to 1.7.2010 various services which were rendered within the port area by the appellant were not taxable - AT
Scope of the term and taxability of Port Service - Authorized operations - for the period prior to 1.7.2010 various services which were rendered within the port area by the appellant were not taxable - AT
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