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...
Dishonor of Cheque - Vicarious liability of Director u/s 141 of NI Act - it not being a case of the complainant that the petitioners were the signatories to the cheques in question, the order summoning them as accused merely on the allegations that they were “the directors” in the company accused at the relevant point of time is bad in law
Dishonor of Cheque - Vicarious liability of Director u/s 141 of NI Act - it not being a case of the complainant that the petitioners were the signatories to the cheques in question, the order summoning them as accused merely on the allegations that they were “the directors” in the company accused at the relevant point of time is bad in law
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