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...
Once no case is made out for application of provisions of section 13 – AO was not correct in denying exemption u/s 11 in assessee’s case and registration granted to assessee u/s 12A is intact - AT
Once no case is made out for application of provisions of section 13 – AO was not correct in denying exemption u/s 11 in assessee’s case and registration granted to assessee u/s 12A is intact - AT
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