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...
Income of the consumer co-operative society - mutual association - activity of purchase and distribution of electric power - the assessee is a mutual association and the income of the society is not chargeable to tax u/s 4 of the IT Act - AT
Income of the consumer co-operative society - mutual association - activity of purchase and distribution of electric power - the assessee is a mutual association and the income of the society is not chargeable to tax u/s 4 of the IT Act - AT
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