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 - Allowability of foreign Tour expenses incurred by the assessee in foreign currency is outside India for the purpose of educational tours undertaken by the students of the assessee - as beneficiaries of the education imparted outside India were the assessee’s students, it is application for charitable purpose - duly allowable
Exemption u/s 11 - Allowability of foreign Tour expenses incurred by the assessee in foreign currency is outside India for the purpose of educational tours undertaken by the students of the assessee - as beneficiaries of the education imparted outside India were the assessee’s students, it is application for charitable purpose - duly allowable
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