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...
Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it cannot be taxed as BAS - AT
Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it cannot be taxed as BAS - AT
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