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...
Export of service or not - Whether the Appellant is liable to pay service tax on employee-cost charged received from its overseas group companies? - - In the Present case, both the conditions (of export) are fulfilled hence the services rendered by the appellant cannot be taxed under Business Support Service - AT
Export of service or not - Whether the Appellant is liable to pay service tax on employee-cost charged received from its overseas group companies? - - In the Present case, both the conditions (of export) are fulfilled hence the services rendered by the appellant cannot be taxed under Business Support Service - AT
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