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...
Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to TDS cannot be mulcted with liability, however, the same is liable to pay interest for the delayed period, besides penalty u/s 13(5) and 13(8)
Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to TDS cannot be mulcted with liability, however, the same is liable to pay interest for the delayed period, besides penalty u/s 13(5) and 13(8)
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