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...
Cheque was bounced due to Insufficient Funds - nature of transactions - accused submitted that it had issued the cheque in question only on account of security against storage of rice and not to discharge their financial liability. - whenever two views are possible, the view which goes in favour of acquittal, is to be followed - HC
Cheque was bounced due to Insufficient Funds - nature of transactions - accused submitted that it had issued the cheque in question only on account of security against storage of rice and not to discharge their financial liability. - whenever two views are possible, the view which goes in favour of acquittal, is to be followed - HC
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