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...
Penalty u/s 271 - audited accounts reflected accumulated balance as on 31/03/08 in the return of income of assessee - charitable status of assessee underwent a change pursuant to amendment to Section 2(15) and claim of assessee was became inadmissible - it cannot be held that inaccurate particulars was furnished
Penalty u/s 271 - audited accounts reflected accumulated balance as on 31/03/08 in the return of income of assessee - charitable status of assessee underwent a change pursuant to amendment to Section 2(15) and claim of assessee was became inadmissible - it cannot be held that inaccurate particulars was furnished
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