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Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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Documentary substantiation governed the disputed tax claims and electronic-record addition. Children's tuition-fee deduction was confined to payments supported by receipts, while the unsupported balance was disallowed because the claimant did not discharge the burden of proof. House rent allowance exemption was also disallowed for lack of supporting evidence. The challenge alleging inadequate hearing failed because four appellate notices were not complied with. Seized Excel entries identifying amounts as loans received from the assessee supported the unexplained-investment addition, as no material established that the entries were wrongly classified or represented company business transactions.
Documentary substantiation governed the disputed tax claims and electronic-record addition. Children's tuition-fee deduction was confined to payments supported by receipts, while the unsupported balance was disallowed because the claimant did not discharge the burden of proof. House rent allowance exemption was also disallowed for lack of supporting evidence. The challenge alleging inadequate hearing failed because four appellate notices were not complied with. Seized Excel entries identifying amounts as loans received from the assessee supported the unexplained-investment addition, as no material established that the entries were wrongly classified or represented company business transactions.
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