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...
Commercial Training or Coaching Services - the benefit of exemption notification is extended to the vocational training institute, which are enable the trainees to seek employment and not to others who are already employed - prima facie case is against the assessee - AT
Commercial Training or Coaching Services - the benefit of exemption notification is extended to the vocational training institute, which are enable the trainees to seek employment and not to others who are already employed - prima facie case is against the assessee - AT
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