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 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme - Incriminating evidences have been gathered during search action - the ld. CIT has passed a speaking and well reasoned order discussing all the details of the case of the assessee - since the activities of the trust are not genuine and are not being carried out in accordance with its objects, registration was rightly cancelled - AT
Exemption u/s 11 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme - Incriminating evidences have been gathered during search action - the ld. CIT has passed a speaking and well reasoned order discussing all the details of the case of the assessee - since the activities of the trust are not genuine and are not being carried out in accordance with its objects, registration was rightly cancelled - AT
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