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...
Denial of exemption u/s. 10(23C)(iii)(ad) - assessee is AOP - the Assessee is a family Trust and earning profit/benefits and not achieving the objects of the Trust - assessee organization is an educational institution being run for profit and thus ineligible for the exemption - AT
Denial of exemption u/s. 10(23C)(iii)(ad) - assessee is AOP - the Assessee is a family Trust and earning profit/benefits and not achieving the objects of the Trust - assessee organization is an educational institution being run for profit and thus ineligible for the exemption - AT
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