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...
Oppression and mismanagement - Holding BOD meetings outside India - Nothing is shown that there is any restriction on the place where Board of Directors should hold their meetings - Merely because the appellant could not attend the meeting, the allegation of oppression and mismanagement cannot be proved.
Oppression and mismanagement - Holding BOD meetings outside India - Nothing is shown that there is any restriction on the place where Board of Directors should hold their meetings - Merely because the appellant could not attend the meeting, the allegation of oppression and mismanagement cannot be proved.
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