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...
Names and addresses of the donors are brought on record by the assessee and the amount of donation from each donor being very small being less than ₹ 5,000/- each, there is no merit in the objection of CIT in rejecting the claim of the assessee for registration u/s 12AA of the Act - AT
Names and addresses of the donors are brought on record by the assessee and the amount of donation from each donor being very small being less than ₹ 5,000/- each, there is no merit in the objection of CIT in rejecting the claim of the assessee for registration u/s 12AA of the Act - AT
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