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...
Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. - No penalty u/s 78 - AT
Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. - No penalty u/s 78 - AT
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