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...
Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
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