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...
Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The transaction of transfer of business of the applicant involved in the instant case shall be treated as a supply of services - Benefit of exemption is available subject to conditions - AAR
Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The transaction of transfer of business of the applicant involved in the instant case shall be treated as a supply of services - Benefit of exemption is available subject to conditions - AAR
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