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 law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly, the penalty u/s 76 and 78 have rightly been confirmed against the respondent
The law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly, the penalty u/s 76 and 78 have rightly been confirmed against the respondent
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