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...
The assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - AT
The assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - AT
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