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...
Allowability of exemption u/s 11 – Charitable purpose u/s 2(15) - Once the assessee is a charitable institution and duly recognised under section 12A, then income is to be computed in accordance with the provisions of section 11 only - AT
Allowability of exemption u/s 11 – Charitable purpose u/s 2(15) - Once the assessee is a charitable institution and duly recognised under section 12A, then income is to be computed in accordance with the provisions of section 11 only - AT
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