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...
Denying exemption u/s 11 - violation of Section 13(1)(c) - The breach of Section 13(1)(c) of the Act as alleged by the department is based on the remuneration paid to the two trustees treating that the amounts were diverted by the assessee-trust to the said trustees in the guise of commission and professional income of the trustees. - Order of CIT(A) and ITAT deleting the additions confirmed - HC
Denying exemption u/s 11 - violation of Section 13(1)(c) - The breach of Section 13(1)(c) of the Act as alleged by the department is based on the remuneration paid to the two trustees treating that the amounts were diverted by the assessee-trust to the said trustees in the guise of commission and professional income of the trustees. - Order of CIT(A) and ITAT deleting the additions confirmed - HC
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