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...
Benefit of abatement of 67% on value - commercial construction activities - composite contract or mere service contract - no material has been placed on record by the appellant to bifurcate value and nature of work and therefore tax has been imposed on the gross value, which cannot be said to be erroneous - The work cannot be artificially split.
Benefit of abatement of 67% on value - commercial construction activities - composite contract or mere service contract - no material has been placed on record by the appellant to bifurcate value and nature of work and therefore tax has been imposed on the gross value, which cannot be said to be erroneous - The work cannot be artificially split.
Note: It is a system-generated summary and is for quick reference only.