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...
Jurisdiction - authority to file an appeal - a person, who is not a party to a writ petition - the impugned order passed by the learned single Judge adversely affects all the parties whose applications are pending for registration in response to the public notice dated 04.10.2019. - Appeal is maintainable.
Jurisdiction - authority to file an appeal - a person, who is not a party to a writ petition - the impugned order passed by the learned single Judge adversely affects all the parties whose applications are pending for registration in response to the public notice dated 04.10.2019. - Appeal is maintainable.
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