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...
Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the appellant for reverse charge basis would have been paid by the appellant to the foreign service provider, it does not include the amounts paid by the appellant - exemption granted
Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the appellant for reverse charge basis would have been paid by the appellant to the foreign service provider, it does not include the amounts paid by the appellant - exemption granted
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