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...
Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.
Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.
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