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...
Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount to cargo handling and therefore is not chargeable to service tax under Cargo Handling Service
Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount to cargo handling and therefore is not chargeable to service tax under Cargo Handling Service
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