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...
Imposition of penalty - since there is reasonable cause for the failure on the part of the appellant in non-payment of service tax during the period of hegemony of taxability on renting of immovable property, no penalty is leviable on the appellant.
Imposition of penalty - since there is reasonable cause for the failure on the part of the appellant in non-payment of service tax during the period of hegemony of taxability on renting of immovable property, no penalty is leviable on the appellant.
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