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...
Claim of exemption under section 11 denied - assessee is rendering services to its members custom house agents, to carry out their business/professional activities - assessee cannot be considered as a charitable organization - AT
Claim of exemption under section 11 denied - assessee is rendering services to its members custom house agents, to carry out their business/professional activities - assessee cannot be considered as a charitable organization - AT
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