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...
Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and passengers - both the appellant and Indian Railways are not separate entities, it is thus held that the Appellant’s case is also covered by Board’s Circular No.109/3/2009-S.T. - Demand set aside - AT
Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and passengers - both the appellant and Indian Railways are not separate entities, it is thus held that the Appellant’s case is also covered by Board’s Circular No.109/3/2009-S.T. - Demand set aside - AT
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