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...
Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
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