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...
Validity of issuance of SCN - Demand of service tax - Post GST era - It is ordered that the petitioner Company may give their detailed written submissions/written objections in the matter and the initial objections may be with regard to maintainability and lack of jurisdiction and may also advert to the merits of the matter. The 2nd respondent will afford reasonable opportunity of being heard to the petitioner through authorised counsel and consider all the contentions of the petitioner both with reference to the maintainability, lack of jurisdiction etc. as well as the merits of the matter. - HC
Validity of issuance of SCN - Demand of service tax - Post GST era - It is ordered that the petitioner Company may give their detailed written submissions/written objections in the matter and the initial objections may be with regard to maintainability and lack of jurisdiction and may also advert to the merits of the matter. The 2nd respondent will afford reasonable opportunity of being heard to the petitioner through authorised counsel and consider all the contentions of the petitioner both with reference to the maintainability, lack of jurisdiction etc. as well as the merits of the matter. - HC
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