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...
Grant of approval u/s 80G - mere fact that the applicant has not spent substantial amount for charitable work cannot be held against the assessee so far as the approval under section 80G of the Income Tax Act is concerned.
Grant of approval u/s 80G - mere fact that the applicant has not spent substantial amount for charitable work cannot be held against the assessee so far as the approval under section 80G of the Income Tax Act is concerned.
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