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...
Contempt petition - disobedience of NCALT’s order - Appellate Tribunal had allowed the appeal to be withdrawn in view of the consent terms reached between the parties but there was no undertaking given by any party before this Appellate Tribunal nor any direction was issued - No case is made out for initiation of contempt proceedings
Contempt petition - disobedience of NCALT’s order - Appellate Tribunal had allowed the appeal to be withdrawn in view of the consent terms reached between the parties but there was no undertaking given by any party before this Appellate Tribunal nor any direction was issued - No case is made out for initiation of contempt proceedings
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