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...
Classification of services - skilled employees were required to function under supervision of the appellant and as per the work allocated by these service recipients - the activity of the appellant would not fall within the fold of “Manpower Recruitment or Supply Agency Service” under Section 65 (105) (k) of the Finance Act, 1994. - AT
Classification of services - skilled employees were required to function under supervision of the appellant and as per the work allocated by these service recipients - the activity of the appellant would not fall within the fold of “Manpower Recruitment or Supply Agency Service” under Section 65 (105) (k) of the Finance Act, 1994. - AT
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