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...
Registration u/s 12AA - At the stage of granting registration, the Ld. CIT has to restrict himself to the objects of the assessee and Genuineness of the activities and not to examine whether the funds have been applied or not - application of income will be examined when Trust or Institution files its return
Registration u/s 12AA - At the stage of granting registration, the Ld. CIT has to restrict himself to the objects of the assessee and Genuineness of the activities and not to examine whether the funds have been applied or not - application of income will be examined when Trust or Institution files its return
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