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 u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to qualify as a technician and he has surely failed to qualify for the same on two important conditions- having worked as a technician in the past and having been in employment as a technician with the Indian Company - AT
Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to qualify as a technician and he has surely failed to qualify for the same on two important conditions- having worked as a technician in the past and having been in employment as a technician with the Indian Company - AT
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