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...
The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
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