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 claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature. Instances of business and profession are also not on record. - Exemption allowed.
Denial of claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature. Instances of business and profession are also not on record. - Exemption allowed.
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