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...
Levy of service tax - deputation of employees the corporate group - amount paid by one company in the corporate group to another - appellant had not retained any amount from out of the payment received - In the absence of any consideration, no service tax liability.
Levy of service tax - deputation of employees the corporate group - amount paid by one company in the corporate group to another - appellant had not retained any amount from out of the payment received - In the absence of any consideration, no service tax liability.
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