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...
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
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