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...
Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another - AT
Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another - AT
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