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...
Exemption u/s 11 - profit motive - whether the assessee is entitled to the exemption under section 11 of the Act - The Tribunal appears to have misdirected itself and considered totally irrelevant issues - exemption allowed - HC
Exemption u/s 11 - profit motive - whether the assessee is entitled to the exemption under section 11 of the Act - The Tribunal appears to have misdirected itself and considered totally irrelevant issues - exemption allowed - HC
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