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...
Charitable activity - The advance made to employees of the trust, in fact, enables the assessee-trust to carry on the charitable object effectively and efficiently - there is no violation of Section 13(1).
Charitable activity - The advance made to employees of the trust, in fact, enables the assessee-trust to carry on the charitable object effectively and efficiently - there is no violation of Section 13(1).
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