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...
Registration under section 12AA denied - assessee is not carrying on the charitable activity of imparting education, but is only holding education summits to facilitate and help people in pursuing higher education by identifying foreign and Indian institutes etc. - registration was rightly denied - AT
Registration under section 12AA denied - assessee is not carrying on the charitable activity of imparting education, but is only holding education summits to facilitate and help people in pursuing higher education by identifying foreign and Indian institutes etc. - registration was rightly denied - AT
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