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...
CIR Process - RP or the COC or that the Adjudicating Authority found the ‘Resolution Applicant’ to be ineligible u/s 29A and in absence of any such evidence, it was not open to the Adjudicating Authority to observe that the Appellant has a nexus with the ‘Corporate Debtor’
CIR Process - RP or the COC or that the Adjudicating Authority found the ‘Resolution Applicant’ to be ineligible u/s 29A and in absence of any such evidence, it was not open to the Adjudicating Authority to observe that the Appellant has a nexus with the ‘Corporate Debtor’
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