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...
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
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