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...
Short payment of service tax - whether the information stands given by the assessee, in response to the query by the Department or suo motu the fact remains that the information becomes available to the Department. - benefit of extended period of limitation granted. - AT
Short payment of service tax - whether the information stands given by the assessee, in response to the query by the Department or suo motu the fact remains that the information becomes available to the Department. - benefit of extended period of limitation granted. - AT
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