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 supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party vendors - The activity cannot be considered as supply of service in the course of furtherance of business. Providing transport facility to employees is no where connected with the business of the applicant - AAR
Classification of supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party vendors - The activity cannot be considered as supply of service in the course of furtherance of business. Providing transport facility to employees is no where connected with the business of the applicant - AAR
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