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...
Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR activities are intricately linked with the appellant’s business and hence, must be regarded as contributing for carrying out authorized operations in the SEZ and consequently, the same are also covered under Section 26(1)(e) of the SEZ Act. - Benefit of exemption allowed - AT
Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR activities are intricately linked with the appellant’s business and hence, must be regarded as contributing for carrying out authorized operations in the SEZ and consequently, the same are also covered under Section 26(1)(e) of the SEZ Act. - Benefit of exemption allowed - AT
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