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...
Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax, therefore, intentionally he did not pay the service tax, hence he is not entitled to get the benefit u/s 80 - penalty leviable
Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax, therefore, intentionally he did not pay the service tax, hence he is not entitled to get the benefit u/s 80 - penalty leviable
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