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...
Renting of immovable property - whether renting of immovable property for commercial use given by the appellant being a charitable hospital is liable for service tax under the category of renting of immovable property for commercial use in terms of clause 105 (zzzz) of Section 65 - Held Yes
Renting of immovable property - whether renting of immovable property for commercial use given by the appellant being a charitable hospital is liable for service tax under the category of renting of immovable property for commercial use in terms of clause 105 (zzzz) of Section 65 - Held Yes
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