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...
When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1) cannot be made a condition precedent for getting registration u/s 12AA of the Act. Assessee cannot be expected to perform an impossible act. - AT
When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1) cannot be made a condition precedent for getting registration u/s 12AA of the Act. Assessee cannot be expected to perform an impossible act. - AT
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