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...
Supply of Tangible Goods Service - renting of refrigerators to their dealers/ distributors - in view of clarification issued by the Board that supply of tangible goods for use and leviable to VAT/sales tax as deemed sale of goods and the same is not covered under the scope of the proposed service - not liable to pay service tax
Supply of Tangible Goods Service - renting of refrigerators to their dealers/ distributors - in view of clarification issued by the Board that supply of tangible goods for use and leviable to VAT/sales tax as deemed sale of goods and the same is not covered under the scope of the proposed service - not liable to pay service tax
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