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...
Effective date of registration u/s 12AA - the registration has been granted w.e.f. from the last day of the financial year 2002-03 whereas the scheme of the Act envisages that the registration should be granted from the first day of the financial year - CIT directed to make suitable amendments - AT
Effective date of registration u/s 12AA - the registration has been granted w.e.f. from the last day of the financial year 2002-03 whereas the scheme of the Act envisages that the registration should be granted from the first day of the financial year - CIT directed to make suitable amendments - AT
Note: It is a system-generated summary and is for quick reference only.