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...
Dishonor of Cheque - existence of debt or not - once the cheque relates to the account of the accused and he accepts and admits the signatures on the said cheque, then initial presumption as contemplated u/s 139 of the Negotiable Instruments Act has to be raised.
Dishonor of Cheque - existence of debt or not - once the cheque relates to the account of the accused and he accepts and admits the signatures on the said cheque, then initial presumption as contemplated u/s 139 of the Negotiable Instruments Act has to be raised.
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