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...
The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace - appellants having paid service tax were now estopped from denying their liability.
The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace - appellants having paid service tax were now estopped from denying their liability.
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