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...
Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance of the service tax, no such objection can be raised at the end of service recipient, at the time of grant of refund. - AT
Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance of the service tax, no such objection can be raised at the end of service recipient, at the time of grant of refund. - AT
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