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 SCN - Levy of penalty - Extended Period of limitation - service tax collected but not paid - The tribunal has affirmed the order passed by the Commissioner of Central Excise (Appeals) by a cryptic order - matter remitted to the Assistant Commissioner to afford an opportunity of hearing to the appellant and to adjudicate the issue with regard to issue of penalty afresh - HC
Validity of SCN - Levy of penalty - Extended Period of limitation - service tax collected but not paid - The tribunal has affirmed the order passed by the Commissioner of Central Excise (Appeals) by a cryptic order - matter remitted to the Assistant Commissioner to afford an opportunity of hearing to the appellant and to adjudicate the issue with regard to issue of penalty afresh - HC
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