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...
Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was, justified in holding that none of the expenses incurred by the assessee are related to any charitable activity - AT
Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was, justified in holding that none of the expenses incurred by the assessee are related to any charitable activity - AT
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