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...
Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is not entitled to exemption u/s. 11 in-as-much as it is admittedly not registered u/s. 12AA - AT
Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is not entitled to exemption u/s. 11 in-as-much as it is admittedly not registered u/s. 12AA - AT
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