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...
Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was charged to the Profit & Loss Account - rental expenses gross of service tax is allowable as deduction u/s 37(1) hence write off allowable
Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was charged to the Profit & Loss Account - rental expenses gross of service tax is allowable as deduction u/s 37(1) hence write off allowable
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