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...
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
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