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 deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited the service tax from their own pocket, it is held that the doctrine of unjust enrichment is not attracted. - AT
Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited the service tax from their own pocket, it is held that the doctrine of unjust enrichment is not attracted. - AT
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