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...
Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again, the appellant is a State Government Undertaking and there cannot be any mala fide intention on the part of the appellant to evade payment of service tax.
Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again, the appellant is a State Government Undertaking and there cannot be any mala fide intention on the part of the appellant to evade payment of service tax.
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