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...
Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA read with Section 35AC - The Appellate Tribunal noted that the appellant had not claimed the benefit of Sections 11 and 12 of the Act, as reflected in the AO's intimation order under Section 143(1) of the Act. Therefore, the appellant was entitled to deduction under Section 80GGA of the Act. Considering the appellant's consistent claims for deduction under Section 80GGA since Assessment Year 1993-94, and the absence of contrary evidence presented by the Revenue, the Tribunal upheld the appellant's entitlement to the deduction.
Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA read with Section 35AC - The Appellate Tribunal noted that the appellant had not claimed the benefit of Sections 11 and 12 of the Act, as reflected in the AO's intimation order under Section 143(1) of the Act. Therefore, the appellant was entitled to deduction under Section 80GGA of the Act. Considering the appellant's consistent claims for deduction under Section 80GGA since Assessment Year 1993-94, and the absence of contrary evidence presented by the Revenue, the Tribunal upheld the appellant's entitlement to the deduction.
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