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...
Insolvency and BankruptcySeptember 2, 2019Case LawsAT
Initiation of CIRP - existence of debt or not - merely on the ground that there is no agreement reached between the parties, it was not open to the Adjudicating Authority to reject application u/s 9 preferred by the Appellant.
Initiation of CIRP - existence of debt or not - merely on the ground that there is no agreement reached between the parties, it was not open to the Adjudicating Authority to reject application u/s 9 preferred by the Appellant.
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