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...
Winding Up - Oppression and mismanagement - Jurisdiction of Company Judge VS NCLT - A composite company petition is perfectly maintainable and this Court had the jurisdiction to grant the relief of winding up at the time of its preferment - impugned judgment to the extent it holds that this Court lacks jurisdiction is unsustainable - remitted to the Company Judge
Winding Up - Oppression and mismanagement - Jurisdiction of Company Judge VS NCLT - A composite company petition is perfectly maintainable and this Court had the jurisdiction to grant the relief of winding up at the time of its preferment - impugned judgment to the extent it holds that this Court lacks jurisdiction is unsustainable - remitted to the Company Judge
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