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...
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Classification of services - Banking and Other Financial Services or otherwise? - Listing out the difference between operating lease and financial lease the impugned order categorically recorded that the lease arrangements on which the respondent –assessee discharged VAT are operating leases and are not liable to service tax - - AT
Classification of services - Banking and Other Financial Services or otherwise? - Listing out the difference between operating lease and financial lease the impugned order categorically recorded that the lease arrangements on which the respondent –assessee discharged VAT are operating leases and are not liable to service tax - - AT
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