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...
Voluntary donations included in income of the assessee - registration under section 12A of the Act was not available with the assessee for the impugned assessment year - Benefit of exemption under section 11 of the Act cannot be given to the assessee - AT
Voluntary donations included in income of the assessee - registration under section 12A of the Act was not available with the assessee for the impugned assessment year - Benefit of exemption under section 11 of the Act cannot be given to the assessee - AT
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