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...
Consideration of the ‘Resolution Plan’ submitted by ‘JSW Steel’ - not expressing any opinion as to how the P & H High Court can pass an order, which has no territorial jurisdiction over Delhi, where Pr. Bench of NCLT, New Delhi is situated - directed the Adjudicating Authority to decide the case on merit in accordance with law uninfluenced by any order except the decision of this NCLAT and the Supreme Court
Consideration of the ‘Resolution Plan’ submitted by ‘JSW Steel’ - not expressing any opinion as to how the P & H High Court can pass an order, which has no territorial jurisdiction over Delhi, where Pr. Bench of NCLT, New Delhi is situated - directed the Adjudicating Authority to decide the case on merit in accordance with law uninfluenced by any order except the decision of this NCLAT and the Supreme Court
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