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...
Refund of Service Tax paid wrongly - It is an admitted fact by the appellant that they have collected service tax from its own members and paid the same to the Government under the category of health club and fitness center. - No refund.
Refund of Service Tax paid wrongly - It is an admitted fact by the appellant that they have collected service tax from its own members and paid the same to the Government under the category of health club and fitness center. - No refund.
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