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...
Stock Transfer - F form - Revisional orders - first respondent held that F forms filed by the petitioner did not meet the requirements of the CST (R and T) Rules ; they were incomplete - how-cause notice falls foul of the audi alterant partem rule necessitating the revisional order passed by the first respondent being set aside for violation of principles of natural justice - HC
Stock Transfer - F form - Revisional orders - first respondent held that F forms filed by the petitioner did not meet the requirements of the CST (R and T) Rules ; they were incomplete - how-cause notice falls foul of the audi alterant partem rule necessitating the revisional order passed by the first respondent being set aside for violation of principles of natural justice - HC
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