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...
Penalty u/s 78 of FA - when the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities should not service notice in respect of the amount so paid - the penalty imposed on the appellant u/s 78 set aside
Penalty u/s 78 of FA - when the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities should not service notice in respect of the amount so paid - the penalty imposed on the appellant u/s 78 set aside
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