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...
Exemption u/s 11 - Tribunal has allowed registration u/s 12AA in favour of the assessee, which was confirmed by the Hon’ble Allahabad High Court - Merely because SLP of the Department is pending before Hon’ble Supreme Court is no ground to deny exemption u/s 11.
Exemption u/s 11 - Tribunal has allowed registration u/s 12AA in favour of the assessee, which was confirmed by the Hon’ble Allahabad High Court - Merely because SLP of the Department is pending before Hon’ble Supreme Court is no ground to deny exemption u/s 11.
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